《财务分析》三维教学模式探索  

The three-dimensional teaching model of ＂financial analysis＂

作　　者：周晋兰[1] 

机构地区：[1]贵州财经学院会计学院,贵州贵阳550000

出　　处：《Journal of Modern Accounting and Auditing》2010年第3期46-48,共3页现代会计与审计（英文版）

摘　　要：传统的教学模式是以教师为主体，单向“满堂灌”为基本特徵的：被动地接受知识，在很大程度上影响学生学习的积极性和主观能动性，难以提高学生的创新思维和综合应用能力。在《财务分析》教学实践中，探索建立理论与实践相结合的教学模式，将理论教学、案例教学、实验教学有机结合的三维教学模式，从而克服传统教学模式的弊端，提高教学效果；理论教学部分重在夯实基础，全面系统地介绍《财务分析》课程的基本理论和基本方法；案例教学部分重在理论知识的融会贯通，通过分析近年来中国资本市场的经典案例，进一步加深学生封理论知识的理解；实验教学部分重在学以致用，将学生分成实验小组上纲收集上市公司报表资料，运用所学的财务分析方法，对上市公司的盈利、偿债、营运及发展能力等进行综合分析，攥写财务分析报告，着力提高学生的动手能力、财务分析知识的综合运用能力及电脑操作能力。Traditional teaching model mainly based on teachers. Students always attain knowledge passively, and this kind of teaching affects students＇ learning motivation and initiative. What＇s worse, students＇ innovative thinking and integrated application capability are difficult to improve. To explore the establishment of combining theory and practice of teaching model is eagerly. The organic combination of theoretical teaching, case teaching and laboratory teaching in the three-dimensional teaching model in the ＂financial analysis＂ teaching practice is useful to overcome the drawbacks of traditional teaching model and improve teaching effect. In theoretical teaching part, teachers make comprehensive and systematic introduction of ＂financial analysis＂ course, then students can lay a solid foundation of the basic theory and basic methods. Case study part focuses on the mastery of theoretical knowledge, and further enhances students＇ understanding of theory knowledge by the analysis of classic cases in China capital market in recent years. Experiment teaching part focuses on practice and the students are divided into some groups to collect report information of listed companies from the Internet and use the financial analysis methods to analyze the profitability, solvency, operating and developing ability of listed companies. Students can also learn how to prepare financial analysis report. So this part focuses on improving the practical ability, the integrated use of knowledge, and computer operation ability of students.

关 键 词：财务分析 教学模式 理论教学 案例教学 实验教学 

分 类 号：F275[经济管理—企业管理]