论文部分内容阅读
本文认为,案例教学的实战性特征适应了高级财务会计课程内容复杂、研究性强等特点。在案例教学中,案例的选择应与教学目标、相关会计理论、当时经济活动以及国际会计案例相结合,反映教学的基本要求、会计改革与实践、学科发展前沿和会计国际化的进程。在组织案例教学时,可以采用实践探究模式或理论演进模式,通过案例准备、小组讨论、课堂讨论、撰写报告、教师小结等具体步骤实现案例教学目标。
This paper argues that the actual characteristics of case teaching to adapt to the advanced financial accounting course content is complex, research and other characteristics. In case teaching, the choice of cases should be combined with teaching objectives, relevant accounting theory, then economic activities and international accounting cases to reflect the basic requirements of teaching, accounting reform and practice, the frontier of discipline development and the internationalization of accounting. In the case teaching, you can use the mode of practice or theoretical evolution model, through case preparation, group discussion, class discussion, writing reports, teacher summary and other concrete steps to achieve the goal of case teaching.