行动学习法在“中级财务会计”课程教学中的应用  

The Application of Action Learning Method in the Teaching of “Intermediate Financial Accounting”

作　　者：卜华[1] 张银杰[1] 

机构地区：[1]中国矿业大学管理学院

出　　处：《煤炭高等教育》2017年第4期100-103,共4页Meitan Higher Education

基　　金：中国矿业大学立项资助教改项目"中级财务会计示范课程建设"(2014SF08)

摘　　要：针对近年来社会经济发展对会计人才提出的新要求,提出将行动学习法应用于高校"中级财务会计"课程的建议。首先,阐述应用行动学习法对改善"中级财务会计"课程教学的意义,行动学习法是通过行动实践引导学生自主学习,培养学生的职业素养和管理能力,从而满足社会对于会计人才的需求;其次,针对行动学习法在"中级财务会计"课程中的应用提出了一套应用模式和具体应用步骤;最后,指出行动学习法在"中级财务会计"课程教学应用中需要注意的问题。In view of the new social requirements for accounting talents action learning should be applied to the course of intermediate financial accounting in colleges and universities.This paper firstly analyzes the significance of action learning method in improving the teaching of intermediate financial accounting.Action learning can guide students＇ autonomous learning through practice and cultivate students＇ professional quality and management ability so as to meet the social demand for accounting talents.For the application of action learning method in intermediate financial accounting,this paper secondly puts forward a set of application models and specific application procedures.Thirdly,it points out the problems that should be paid attention to in the application of action learning method to the teaching of intermediate financial accounting.

关 键 词：行动学习法 中级财务会计 课程教学改革 应用模式 

分 类 号：G642[文化科学—高等教育学]