财务报表分析课程教学的新路径:知识生活化--以利润表、资产负债表学习为例  

An New Way of Teaching“Financial Statement Analysis”:A Case Study of the the Income Statement and Balance Sheet Teaching

作　　者：吴海燕[1] 贾丽[2] WU Hai-yan;JIA Li(Audit Office,Baotou Teachers College,Baotou 014030;Finance Office,Baotou Teachers College,Baotou 014030)

机构地区：[1]包头师范学院审计处,内蒙古包头014030 [2]包头师范学院财务处,内蒙古包头014030

出　　处：《阴山学刊》2023年第3期104-107,共4页Yinshan Academic Journal

摘　　要：财务报表分析课程的学习,不仅为高等学校财务管理专业学生深化财务修养打下坚实基础,同时也是非财务管理专业学生了解财务知识、提升管理能力的重要途径。“生活化教学”把课程学习与学生生活、发展统一起来,将个人理财与企业财务报表相关联,有助于掌握财务报表的基本理论。The study of“Financial Statement Analysis”not only lays a solid foundation for the students major in financial management in colleges and universities,but also is an important way for non-financial management students to understand financial knowledge and improve management ability.“Life-oriented teaching”unifies course learning with students’life and development,links personal finance with enterprise financial statements,and helps the students master the basic theory of financial statements.

关 键 词：财务报表分析 生活常识 利润表 资产负债表 

分 类 号：G642[文化科学—高等教育学] F230[文化科学—教育学]