基于金课“两性一度”标准打造教学内容——以债券到期收益率计算方法的教学设计为例  

Constructing Teaching Contents Based on Three criteria of"Profoundness-Innovation-Challenging"for a Golden Course:Take the Instructional Design of the Calculation Method of Bond Yield to Maturity as an Example

作　　者：李少付 李文瑛 Li Shaofu;Li Wenying(College of Economics&Management,Bengbu University,Bengbu 233030,China)

机构地区：[1]蚌埠学院经济与管理学院,安徽蚌埠233000

出　　处：《湘南学院学报》2020年第5期104-109,共6页Journal of Xiangnan University

基　　金：安徽高等学校省级质量工程重大教改项目(2018jyxm0706)。

摘　　要：自教育部部长陈宝生2018年首次提出“金课”概念以来,如何按照“两性一度”的金课标准打造教学内容就成为摆在每一位高校教师面前的一项重要课题.到期收益率是金融学中的一个核心概念,是债券投资中投资者选择债券的重要依据.然而,债券到期收益率的计算却相当困难,在教学中很难对学生进行到期收益率计算方面的考核.本文参阅了国内外同类优秀教材,从特殊到一般、从简单到复杂,对到期收益率的计算方法进行了系统的梳理,就一般中长期付息债券给出了埃特金迭代公式,从概念演绎、理论公式和应用案例三个层面分析演示了迭代算法的具体过程,充分体现了金课“两性一度”的标准特点,教学实践表明上述的教学设计是成功的.Since the Minister of China Education Ministry Chen Baosheng first proposed the concept of"golden course"in 2018,how to create teaching content in accordance with the"Profoundness-innovation-challenging"golden course criteria has become an important topic for every college teacher.Yield to maturity is a core concept in finance and an important basis for investors to choose bonds in bond investment.However,it is quite difficult to calculate the yield to maturity of bonds,and it is difficult to evaluate the calculation of yield to maturity for students in teaching.This article refers to similar excellent teaching materials at home and abroad,from special to general,from simple to complex,and systematically combs the calculation method of yield to maturity.The Aitken iteration formula is given for general medium and long-term interest-bearing bonds.The specific process of the iterative algorithm is analyzed and demonstrated from the three levels of concept deduction,theoretical formula and application cases,which fully reflects the criteria characteristics of"Profoundness-innovation-challenging"in golden course.Teaching practice shows that the above instructional design is successful.

关 键 词：金课 两性一度 到期收益率 偿债基金系数 埃特金迭代法 

分 类 号：G642.1[文化科学—高等教育学]