关于高级财务会计学教学内容与教学方法的探讨  

Research on Teaching Contents and Teaching Methods for Advanced Financial Accounting

作　　者：许义生[1] 

机构地区：[1]广东白云学院财经学院,广东广州510450

出　　处：《广东白云学院学报》2011年第3期24-27,共4页Journal of Guangdong Baiyun Institute

摘　　要：高级财务会计学同会计学原理、中级财务会计学等会计学专业主干课程相比，属于一门年轻的课程。该课程在教学内容选择及安排上均存在诸多问题；在教学方法研究上也未给予必要的关注。在揭示高级财务会计学教学内容及其结构体系存在问题的基础上，提出解决的思路和方法，同时，依据本课程的教学目标、教学条件，提出了本课程可选择的四种教学方法。Compared to other major courses such as Accounting Principles and Intermediate Financial Accounting, Advanced Financial Accounting can be considered a new type of course. There are some challenges presented by this course in terms of selecting and arranging teaching contents. Research on the teaching methods, however, has not become a concern. Based upon revealing problems with the teaching contents and course structure of Advanced Financial Accounting, this paper proposes some solutions and countermeasures. Further- more, given certain curriculum objectives and teaching conditions, four teaching methods are proposed.

关 键 词：高级财务会计 教学内容 教学方法 探讨 

分 类 号：G642.0[文化科学—高等教育学]