高级财务会计案例教材建设的调查统计分析

Statistic Analysis on the Building of Case Teaching Materials of Advanced Financial Accounting

高级财务会计案例教材是实施该课程案例教学的重要基础,目前不仅该类教材数量奇缺,而且编写质量也令人质疑。通过调查统计可知,高级财务会计案例教材建设迟缓滞后,案例的收集途径与编写机制不完善,案例教材的内容结构与教学实践脱节,案例的内容编排与形式设计存在缺陷,因此,推进与完善高级财务会计案例教材建设成为紧迫之举。

Case teaching materials of advanced financial accounting is the important foundation of the implementation of the case teaching about this course.Presently,not only the number of such materials is scarce,but also the quality of writing is questionable.Through the survey,it shows that the construction of advanced financial accounting case textbook lags,the collection way and construction mechanisms is inadequate,the case content and structure are out of touch with teaching practice,and the case content layout and form design are defective.Therefor,to promote and improve the construction of advanced financial accounting case textbook is urgent.