水平报表模型法及其在《基础会计学》理论教学中的应用  

Horizontal Financial Statements Modeling and it's Application in the Teaching of Fundamental Accounting

作　　者：张宏婧[1] 王凤[1] 丘金玉[1] 秦晓微[1] 曲洪艳[1] 

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《东北电力大学学报》2012年第5期72-74,共3页Journal of Northeast Electric Power University

基　　金：东北电力大学教改项目(201114)

摘　　要：能否牢固地掌握借贷记账方法,是会计专业学生深入学习会计专业知识的关键。由于《基础会计学》是入门基础课,为低年级学生开设,依据科学的认知结构迁移理论,设计了水平报表模型这种更加通俗形象的会计教学方法。它能够帮助学生快速掌握借贷记账法的精髓,强化会计理论学习效果。介绍水平报表模型的原理及其具体应用。It is the key to learn accounting professional knowledge for the students majored in accounting whether a firm grasp of debit and credit bookkeeping method or not. As a result of the basic accounting is the basic course for the university freshmen, according to the scientific theory on transfer of cognitive structure, the horizontal financial statements modeling which is the popular image of the teaching method was designed to help students quickly grasp the essence of debit credit bookkeeping and promote the learning effect. This paper introduced the principle of the horizontal financial statements modeling and its concrete application.

关 键 词：认知结构迁移理论 教学设计 水平报表模型法 

分 类 号：F231.2[经济管理—会计学]