涉农高职院校大数据与会计专业课程教学改革与创新实践——以《财务报表分析》课程为例  

Agricultural Vocational Colleges——A Case Study of the“Financial Statement Analysis”Course

作　　者：康鹏[1] 党养性[1] 胡敏[1] KANG Peng;DANG Yangxing;HU Min(Yangling Vocational&Technical College,Yangling Shaanxi 712100,China)

机构地区：[1]杨凌职业技术学院,陕西杨凌712100

出　　处：《现代畜牧科技》2025年第2期177-180,共4页Modern Animal Husbandry Science & Technology

基　　金：杨凌职业技术学院2022年教育教学改革研究项目(JG22083);杨凌职业技术学院2023年人文社会类科研基金项目(SKZG-2304);杨凌职业技术学院2023年教育教学改革研究项目(JG23086)。

摘　　要：本课程旨在培养学生运用科学系统的分析方法,对企业的财务状况、经营成果以及偿债能力、营运能力和获利能力以及财务总体情况、未来发展趋势进行分析与评价的能力;但由于该课程理论性强、单调,造成学生学习积极性不高,该文通过系统的课程设计,让课堂成为“知识建构”的场域,全面达成课程的知识、能力、素质目标,提升学生的价值观、专业素养塑造,从而实现立德树人根本目标,促进学生德智体美和谐发展,鼓励学生热爱学习、创新思考的主动教育模式,弘扬“尚农乐耕,生生不息”的文化精神。This course aims to develop students'ability to use scientific and systematic methods to analyze and evaluate a company's financial status,operating results,debt-paying ability,operational efficiency,profitability,overall financial condition,and future development trends.However,due to the highly theoretical and monotonous nature of the course,students often lack motivation to engage in the studying materials.Through comprehensive course design,this paper proposes transforming the classroom into a“knowledge construction”environment,achieving the cultivating objectives of knowledge,skills,and qualities of the course,as well as enhancing students'values and professional qualities.The goal is to fulfill the fundamental education objective of fostering moral character and promoting the comprehensive development of students'morality,intelligence,physical fitness and aesthetics.This approach encourages a proactive educational model that inspires students to love studying and think creatively,while also promoting the cultural spirit of“honoring agriculture,enjoying laboring,and perpetuating growing”.

关 键 词：课堂革命 财务报表分析 课程设计 

分 类 号：G711[文化科学—职业技术教育学] F230-4[文化科学—教育学]