案例教学法在特许公认会计师课程(ACCA)的应用探究——以《财务报告》(F7)教学为例  

The Use of Case Method in ACCA Courses——Take Financial Reporting Teaching as an Example

作　　者：蒋德权[1] JIANG De-quan(Economics and Management School of Wuhan University,Wuhan,Hubei 430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《教育教学论坛》2016年第41期196-197,共2页Education And Teaching Forum

摘　　要：《财务报告》详细介绍了国际会计准则(IAS/IFRS)以及如何编制、解读合并财务报表和单独报表财务报表等内容。为达到该课程教学目的,教师在课程安排中需结合实际,提高学生发现问题、分析问题和解决问题的能力。案例教学法特有的优势与《财务报告》课程的目标相一致,其运用可引导学生通过寻求案例问题的解决途径,更好地理解相关专业理论和实践应用。"Financial Reporting" introduces the IAS as well as how to prepare,interpret the information of financialstatements. Teachers should improve the students' ability to identify,analyze and solve problems. Case method has itsadvantages and can be consistent with the purpose. The use of case method enables students to seek the way to resolvethe problems and gain a better understanding of professional theory and practical application.

关 键 词：案例教学法 特许公认会计师公会课程 财务报告 课程建设 

分 类 号：G642.0[文化科学—高等教育学]