迁移理论视野下审计教学和会计学习的耦合研究  

The Coupling Study of Audit Teaching and Accounting Learning from the Perspective of Transfer Theory

作　　者：何学红[1] HE Xue-hong(Huaihua University,Huaihua,Hunan 418008)

机构地区：[1]怀化学院,湖南怀化418008

出　　处：《怀化学院学报》2020年第3期134-138,共5页Journal of Huaihua University

基　　金：湖南省教育科学“十三五”规划2018年度课题“就业结构性矛盾视域下湖南高校财会专业人才培养模式改革”(XJK18CGD050);湖南省教育厅优秀青年项目“自媒体时代下高校审计教学资源开发模型构建的相关研究”(18B482)。

摘　　要：针对理论性太强、晦涩难懂的审计课程,运用认知结构迁移理论帮助审计教师改变单一的教学方法,积极引导学生主动发现会计和审计的适配度,分析审计教学和会计学习之间的耦合影响;借助认知结构变量中的可利用性、可辨别性和稳定性等特点,厘清会计和审计的共性和差异,塑造对审计教学的新认识和会计学习的"再学习",提升学生对审计学习的兴趣和意义。In view of the theoretical and difficult audit courses,the cognitive structure transfer theory is used to help teachers of audit change the single teaching method,actively guide students to find the adaptability between accounting and auditing,and analyze the coupling influence between audit teaching and accounting learning.By the virtue of the features of exploitability,discernibility and stability in cognitive structure variables,the similarities and differences between accounting and auditing are clarified,the new understanding of audit teaching and the"re-learning"of accounting learning are formed,and students’interest in audit learning is enhanced.

关 键 词：认知结构 迁移理论 审计教学 会计学习 

分 类 号：G642[文化科学—高等教育学]