基于灵商教育理论的会计专硕案例教学应用研究

Study on the Application of Case Teaching for Accounting Master Based on the Theory of Spiritual Intelligence Quotient Education

本文在界定会计灵商内涵的基础上,厘清案例教学目标与能力培养之间的关系,提出案例实施过程中应体现会计灵商教育理念,发挥案例教学基于实际问题、多变环境的教学素材优势,着重培养学生的知识融合能力、思维创新能力、环境适应能力等,从而探索一条专业会计硕士案例教学创新路径,以期提升会计专业硕士培养质量。

In order to improve the training quality of professional masters of accounting,this paper explores an innovative path of case teaching for professional masters of accounting based on defining the concepts of the Accounting Spiritual Intelligence Quotient,clarifying the relationship between the case tutorial and skill development.The author puts forward that the case should be reflected in the process of implementing accounting spiritual education idea,uses case teaching based on the actual problem,changeable environment of teaching material advantages,focuses on cultivating the students’knowledge integration ability,creatives thinking ability,environmental adaptability,etc.