情境创设:基于建构主义的会计教学改革与探索

The situational teaching mode——Exploration and reform of accounting teaching based on constructivism

建构主义认为学习不是教师把知识简单地传递给学生,而是由学生自己建构知识的过程,学习依赖于情境。基于该教学理论,高校财会类专业的《财务会计》课程应以学生为主体进行教学设计,在教学过程中将情境贯穿始终,并在教学效果的评价方面注重评价手段的多样性和评价功能的全面性,建立与建构主义教学理论相适应的教学模式。

Constructivism holds that learning dose not mean the simple transformation of teach- er＇s knowledge to students, but the process for students to construct their own knowledge by depending on the situation. Based on the teaching theory, the Financial Accounting course in college financial accountancy specialty should he designed as student-centered teaching, by con- ducting the creation of teaching situations throughout the teaching process, and paying atten- tion to the diversity of comprehensive evaluation method and the comprehensive evaluation function of teaching effect so as to establish a new teaching mode adapted to the constructivism teaching theory.