《跨国公司财务管理》“一课双师”教学模式探索与实践  

Exploration and Practice of "One Lesson, Two Teachers" Teaching Model in Financial Management of Multinational Corporations

作　　者：卢阳 牛艳梅[1] LU Yang;NIU Yanmei(School of Management,Shanxi University of Technology,Hanzhong Shaanxi,723000,China)

机构地区：[1]陕西理工大学管理学院

出　　处：《创新创业理论研究与实践》2019年第11期111-114,共4页The Theory and Practice of Innovation and Enterpreneurship

基　　金：陕西省十三五教育科学规划项目“跨专业知识结构的特殊课程教学模式改革——以《国际财务管理》为例”(项目编号:SLGQD2017-24);陕西理工大学教育改革项目“专业评估背景下经管类特殊课程‘一课双师’教学模式改革——以《跨国公司财务管理》为例”(项目编号:XJG1822)的阶段性成果

摘　　要：《跨国公司财务管理》是财务管理专业的核心课程之一。不同于其他课程,《跨国公司财务管理》的课程知识结构具有典型的跨学科属性,特别是横跨了财务管理与国际税收两大领域的知识。具备跨学科知识结构的师资相对稀缺,在传统单一教师授课过程中,对于国际税收的知识仅限于简单介绍,无法实现通过理论教学使学生准确理解国际税收对于跨国公司的作用与意义,更无法实现掌握国际税收筹划的能力。基于此,该文通过'财务管理专业教师+税务专业教师'的'一课双师'的教学模式改革实验,力图改变《跨国公司财务管理》的授课现状。通过自然实验证明,'一课双师'的教学模式对于改进《跨国公司财务管理》的学习效果收效明显。但是,在具体执行'一课双师'的教学模式时也存在一定的制度性障碍,对于相关制度性障碍,该文在最后给出了相应的对策与建议。Financial Management of Multinational Corporations is one of the core courses of financial management specialty.Unlike other courses,the knowledge structure of the course'Financial Management of Multinational Corporations'has typical interdisciplinary attributes,especially across the two fields of financial management and international taxation.Teachers with interdisciplinary knowledge structure are relatively scarce.In the traditional teaching process of a single teacher,the knowledge of international tax is limited to a brief introduction.It is impossible to make students understand the role and significance of international tax for multinational corporations accurately through theoretical teaching,and to realize the ability to master international tax planning.Based on this,this paper tries to change the teaching status of'Financial Management of Multinational Corporations'through the'one lesson,two teachers'teaching model reform experiment of'Financial Management Professional Teacher+Tax Professional Teacher'.Through natural experiments,it is proved that the teaching mode of'one lesson,two teachers'has obvious effect on improving the learning effect of'Financial Management of Multinational Corporations'.However,there are some institutional obstacles in the implementation of the'one lesson,two teachers'teaching model.For the related institutional obstacles,this paper finally gives the corresponding countermeasures and suggestions.

关 键 词：跨国公司财务管理 一课双师 跨学科知识结构 自然实验 

分 类 号：G642[文化科学—高等教育学] F230-4[文化科学—教育学]