“四融合”讨论教学法在“中级财务会计”教学中的应用研究

Integrated Discussion-based Approach in the “Intermediate Accounting”Teaching Practice

"中级财务会计"是我国高等学校在会计、财务管理、审计等专业开设的专业核心课程。目前该课程以理论教学为主,学生实际动手能力不强。提高"中级财务会计"课程的实践教学质量成为目前亟待解决的问题。探讨了课程融合、师生融合、方法融合、课堂内外融合的复合型讨论教学法在"中级财务会计"课程教学实践中的运用,并采用问卷调查的方式分析教学效果,提出"中级财务会计"课程教学的改革思路。

Intermediate Accounting is one of the core courses widely applied by many colleges and universi- ties in majors like accountings, financial management, auditing, and some others. At present, the course puts more emphasis on the theoretical teaching, which undermines the students＇ ability in practice. How to improve the practice of teaching quality is calling an urgent solution. The paper puts forward a project of integrated discussion-based teaching approach which combines curriculum, teachers, students, pedagogy, and activities both inside and outside the classroom in the Intermediate Accounting course to inspire new thoughts for the education reform.