财务管理教学内容与教学方法创新

Innovation in Teaching Content and Teaching Methods of Financial Management

财务管理教学内容应随管理环境的变化不断创新。当今的财务管理创新内容包括弥补新型财务治理结构理论,明确财务治理结构是规范企业财务活动的制度结构,财务治理结构是企业治理结构的重要组成部分;扩展投资财务管理的领域,构建分析证券投资基金投资价值的财务指标体系;引入EVA价值指标评价企业业绩。财务管理教学方法创新体现在财务管理案例教学法和实验教学法的运用上,这两种教学方法都属于理论联系实际的启发式教学法,但在教学过程中却体现不同的主体角色。

The teaching content of financial management should innovate continuously with the changes of management environment. Today, financial management innovation includes three points. First of all, make up for the new financial governance structure theory. Financial governance structure is to regulate the activities of the institutional structure of corporate finance. Financial governance structure is an important part of corporate governance structure. Second, expand investment in the areas of financial management and build the system of financial indicators in analyzing the investment value of securities investment funds. Last, introduce EVA to assess corporate performance. The innovation in teaching methods of financial management reflects in the use of Financial Management Case Method and Experimental Approach. Both the two teaching methods are heuristic teaching methods with theory and practice. However, in the process of teaching, they reflect different main roles.