产出导向法应用于高职行业会计比较课程教学中的理论分析  

Theoretical Analysis of the Application of POA into the Accounting in Different Industries Course in Higher Vocational Colleges

作　　者：张光锋[1] 张琳瑜 贾亚东[1] ZHANG Guangfeng;ZHANG Linyu;JIA Yadong(Hainan College of Economics and Business,Haikou 571127,China;Hainan University,Haikou 570208,China)

机构地区：[1]海南经贸职业技术学院,海南海口571127 [2]海南大学,海南海口570208

出　　处：《商丘职业技术学院学报》2023年第5期60-65,共6页JOURNAL OF SHANGQIU POLYTECHNIC

基　　金：2021年度海南省高等学校教育教学改革研究一般课题“产出导向法在高职行业会计比较课程教学中的应用研究”(Hnjg2021-129);2022年度海南大学教育教学改革研究课题“师生合作评价(TSCA)模式在大学英语翻译教学的应用研究”(hdjy2245)。

摘　　要：产出导向法作为诞生在我国本土的一种外语教学理论,是为解决在外语教学中普遍存在的“学用分离”问题而创设的,而该问题在高职行业会计比较课程教学中也普遍存在。为此,探讨了产出导向法应用于高职行业会计比较课程教学的理论基础。在对该理论进行共性与个性辩证分析的前提下,提出了个性化的“业财融合”教学理念和“联系学习”教学假设,按照“借鉴共性,嫁接个性”的原则,初步形成了其在高职行业会计比较课程教学中应用的理论框架。As an educational theory system with Chinese characteristics,POA theory is firstly created to solve the“learning-using separation”problem in foreign language teaching,and this problem is also common in the teaching of the accounting in different industries course in higher vocational colleges.Considering this,this paper explores the theoretical foundation of applying the POA theory into the teaching of accounting in different industries in higher vocational colleges.Under the premise of dialectical analysis of the generality and particularity of the theory,the personalized teaching concept of“industry-finance integration”and the teaching hypothesis of“associated learning”are proposed,and the theoretical framework applied in the teaching of the accounting in different industries is initially formed according to the principle of“learning from the generality and keeping the particularity”.

关 键 词：产出导向法 高等职业教育 行业会计比较 理论分析 

分 类 号：G712[文化科学—职业技术教育学]