高校会计专业课程案例教学若干问题探讨

新世纪高校会计专业课程的教学可以也必须加强案例教学法。一般而言,会计专业课程中介绍基本原理、强调 技能训练的课程可采用描述性案例,而在强调职业判断、提供预测、决策支持的课程中可采用分析性案例。不同专业课程采 用案例教学的分量可根据教学效果和人才培养要求而有所区别。

The teaching of accounting courses should and may adopt and strengthen case teaching approach in the university of the new century. Usually, the courses that introduce basic principles and emphasize ability training may adopt descriptive cases, while those that emphasize professional judgment and offer forecast decision should adopt analytical cases. Different special training courses may be different in the number of cases adopted in teaching according to the teaching effect and talent training aims.