会计教学中批判性思维培养方案设计

A Scheme for Developing Critical Thinking in Accounting Teaching

为提高学生的批判性思维能力,设计了一个将批判性思维融入整个会计课程教学体系的方案。在这个设计方案中,将批判性思维培养过程划分为不同的阶段,使其充分融入整个会计课程的各个教学环节中。在运用设计方案时,要注意学生专业知识水平与其批判性思维发展阶段的协调统一。

This paper proposes a scheme for integrating critical thinking into the accounting curriculum. This scheme explains the basic theory and basic elements of critical thinking. Divided into deferent phases, the process of critical thinking in the scheme is fully integrated with all the links of the leaching process. When implementing this scheme, the author suggests, emphasis should be laid on the coordination and integration between the students＇ level of their professional knowledge and their corresponding development phases of critical thinking.