基于资金运动的财务会计课程教学方法研究  

Study on Teaching Methods of Financial Accounting Course Based on Fund Movement

作　　者：贺月华 HE Yue-hua(School of Economics and Management,Jining Normal University,Ulanqab,Inner Mongolia,012000,China.)

机构地区：[1]集宁师范学院经济与管理学院,内蒙古乌兰察布012000

出　　处：《集宁师范学院学报》2023年第5期19-23,共5页Journal of Jining Normal University

基　　金：2021年集宁师范学院教学改革项目“基于资金运动的《财务会计》教学方法研究”(JSJY2020058)。

摘　　要：本文以资金运动会计理论为基础,以“业财合一”为思路,设计财务会计课程的教学方法,构建了“经济业务—资金运动”的会计模型,在会计模型基础上提出了资金运动的记账规则。通过会计模型模拟的经济业务引发的资金运动,能够提高分析问题、解决问题的能力,体现出会计是一项经济管理活动。资金运动的简易记账规则使会计分录清晰明了的呈现出来,同时反映了借贷记账法的本质。Based on the accounting theory of fund movement and follows the idea of integrating business and finance,this paper designs teaching methods for financial accounting course and constructs an accounting model of"economic business—movement of funds."Based on this model,the paper proposes accounting rules for fund movement.The movement of funds triggered by economic business simulated in the accounting model enhances the ability to analyze and solve problems,highlighting accounting as an economic management activity.The simplified accounting rules for fund movement clarify accounting entries and simultaneously reflect the essence of the debit-credit bookkeeping method.

关 键 词：资金运动 会计模型 会计分录 

分 类 号：G424.1[文化科学—课程与教学论]