多元驱动案例教学模式在本科“会计学”平台课中的探索  

An Exploration of Multi-driving Case Teaching in the Undergraduate Accounting Platform Course

作　　者：潘立新[1] 周宁[1] 徐扬[1] PAN Li-xin;ZHOU Ning;XU Yang(School of Economics and Management,Beihang University,Beijing 100191,China)

机构地区：[1]北京航空航天大学经济管理学院,北京100191

出　　处：《管理案例研究与评论》2023年第6期829-836,共8页Journal of Management Case Studies

基　　金：北京市级一流本科专业建设点项目“会计学专业建设项目”(ZG211S2265);北京航空航天大学研究生核心课程“会计学”建设项目(4302134)。

摘　　要：本科“会计学”平台课程重在培养非会计专业学生利用会计信息进行判断与决策的能力,多元驱动的案例教学模式能够有效解决该课程教学内容、教学方式与教学目标脱节的问题。通过选择与本科生经验和背景相匹配的教学案例,该教学模式可以有效解决学习者知识与经验单薄、难以在案例学习中实现能力迁移的问题;通过创设问题、任务和竞赛情境,该教学模式可以驱动学习者深度参与案例探究,避免本科案例教学的空泛化;通过由点到面布局微案例、章节案例和综合案例讨论,并逐层增加学习深度,该教学模式可以帮助学习者由浅入深进行知识建构与思维训练,实现利用会计知识解决复杂问题的综合能力培养目标。The accounting platform course for undergraduate students focuses on cultivating non-accounting majors'abilities to make decisions with accounting information.The multi-driving case teaching can solve the problem that teaching contents and methods do not match effectively with teaching objectives of the course.By selecting cases that match with undergraduate experiences and backgrounds,this case teaching model can effectively solve the problem that caused by deficient knowledge,experiences and difficulties in achieving capability migration for undergraduates in case studies.By creating questions,tasks and competition situations,this model can drive students to participate in case studies deeply and avoid superficial case teaching.By arranging micro-cases,chapter cases and comprehensive case discussions,and increasing the depth of learning gradually,this model can help students to construct knowledge systems and develop thinking step by step,and build practical abilities to solve problems with accounting knowledge.

关 键 词：多元驱动 案例教学 能力培养 会计学 

分 类 号：F23[经济管理—会计学] F270[经济管理—国民经济]