数字经济时代案例教学在管理会计课程中的实践——以广东省地方本科院校为例  

The Practice of Case Teaching in the Management Accounting Course in the Era of Digital Economy--A Case Study of Local College of Guangdong Province

作　　者：蔡旺清 蔡旺 CAI Wangqing;CAI Wang(School of Business,Shaoguan University,Shaoguan 512005,Guangdong,China;School of Economics,Guangzhou Business University,Guangzhou 530015,Guangdong,China)

机构地区：[1]韶关学院商学院,广东韶关512005 [2]广州商学院经济学院,广东广州530015

出　　处：《韶关学院学报》2024年第11期45-51,共7页Journal of Shaoguan University

基　　金：韶关学院质量工程建设项目“管理会计课程教研室”;韶关学院教育教学改革研究项目(SYJY20211120)。

摘　　要：数字经济作为全球经济的新引擎,对数据要素和人才的需求日益增强。数字经济时代,广东高等教育面临新的挑战和发展机遇。管理会计作为会计类专业的核心课程,其教学方法改革变得非常重要。案例教学是提升管理会计教学水平的重要方法,但广东地方本科院校却存在“案例教学存误区,案例资源显匮乏;师生角色待转变,师资水平需提升;教学准备不充分,实施方案不严谨;考核评价较单一,教学管理待完善”等痛点。为此,应深化教学认识,丰富案例资源;转变师生角色,提升师资水平;加强教学准备,优化实施方案;完善教学管理,建立工作台账,从而培养出既懂技术又懂管理的复合型人才,以满足数字经济时代的发展需求。As a new engine of the global economy, the digital economy has an increasing demand for data elements and talents. In the era of digital economy, higher education in Guangdong is facing new challenges and development opportunities. As the core course of accounting major, the reform of teaching method of Management Accounting has become very important. Case teaching is an important method to improve the teaching level of Management Accounting, but there are mistakes in case teaching and lack of case resources in local undergraduate colleges in Guangdong. The roles of teachers and students need to be changed, and the level of teachers needs to be improved;the teaching preparation is not enough, the implementation plan is not rigorous;evaluation is relatively simple, teaching management to be perfect and other pain points. Therefore, we should deepen the understanding of teaching and enrich the case resources;change the role of teachers and students, improve the level of teachers;strengthen the teaching preparation, optimize the implementation plan;improve teaching management, establish a working account and other measures, so as to cultivate composite talents who understand both technology and management to meet the developing needs of the digital economy era.

关 键 词：数字经济时代 管理会计 案例教学 广东地方本科院校 

分 类 号：G642.3[文化科学—高等教育学]