战略管理会计课程中创新创业思维引导教学模式探索

Exploration on the Teaching Mode of Innovative and Entrepreneurial Thinking Guidance in the Course of Strategic Management Accounting

创新创业时代背景下,如何培养创新创业思维成为高校教学中的新课题,在高校将大数据智能财会作为教学改革主要方向的趋势下,该文分析了传统战略管理会计的教学与创新创业项目的现状,探讨战略管理会计课程教学对在校本科生创新创业思维的引导效用,建议从战略管理会计课程教学中培养创新创业思维。通过创新创业主体与知识传播者的双角度分析,提出建立案例库及注重战术谋略思维的培养等可行性建议。

Under the background of innovation and entrepreneurship era,how to cultivate innovation and entrepreneurship thinking has become a new topic in college teaching.Under the trend of big data intelligent accounting as the main direction of teaching reform,this paper analyzes the current situation of traditional strategic management accounting teaching and innovation and entrepreneurship projects,discusses the guiding effect of strategic management accounting teaching on undergraduate innovation and entrepreneurship thinking,and puts forward some suggestions on the cultivation of innovative and entrepreneurial thinking from the teaching of strategic management accounting course.Through the analysis of innovation and entrepreneurship subject and knowledge disseminator,this paper puts forward some feasible suggestions,such as establishing case base and paying attention to the cultivation of tactical and strategic thinking.