基于CDIO理念的应用型本科院校管理会计教学有效性研究  

Research on the Teaching Effectiveness of Management Accounting in Application-oriented Undergraduate Universities Based on CDIO Concept

作　　者：湛江[1] Zhan Jiang

机构地区：[1]南昌工程学院经济贸易学院,江西南昌330099

出　　处：《科教文汇》2017年第7期81-82,共2页Journal of Science and Education

基　　金：南昌工程学院校级教改课题<基于CDIO理念的应用型本科院校管理会计教学有效性研究>阶段性成果;课题编号:2014JG051

摘　　要：管理会计课程是财务类专业重要的一门专业必修课,该门课程在理论知识讲解的同时注重与实际结合,在应用型本科院校更应注重与企业实际的结合。但是目前在应用型本科院校的管理会计课程存在着课程模式单一、教材与我国实际脱节、教师授课方式单一、唯一标准答案以及考核方式单一等问题,导致其教学有效性不高。基于CDIO强调培养学生个人解决问题能力、团队合作能力和实践运用能力等方面的先进理念,与管理会计课程的教学目标有很大的共性,本文试从CDIO视角来分析应用型本科院校管理会计课程中存在的问题,并借鉴CDIO理念提出提高管理会计课程有效性的改进建议,旨在改进这门课程的教学有效性及其在实际中的推广。As an important required professional course for fi- nance majors, management accounting focuses equally on theory and practice, so the teaching of the course in application-orient- ed undergraduate universities should be combined with enter- prise realities. But there are some problems in the current teach- ing of the course in application-oriented undergraduate universi- ties, leading to inefficient teaching. CDIO emphasizes the culti- vation of students＇ ability to solve problems, cooperate with their team members and apply theoretical knowledge in practice, which has a lot of commonalities with the teaching objectives of management accounting course. Therefore, this paper attempts to analyze the problems existing in the teaching of the course from the perspective of CDIO, and puts forward some improvement suggestions by referring to CDIO, aiming to improve the teaching effectiveness of the course.

关 键 词：应用型本科院校 管理会计课程 CDIO理念 教学有效性 

分 类 号：G642[文化科学—高等教育学]