应用型本科《财务管理》实验教学体系构建

Construction of Experimental Teaching System of Financial Management in the Application-Oriented Undergraduate Colleges and Universities

《财务管理》是一门应用性和操作性很强的课程,公式多、模型多、计算繁琐是其主要特点,教学中应通过实验来巩固其理论与方法,尤其对应用型本科更是如此。但由于种种原因,目前许多高校的财务管理课程实验教学的开展情况却差强人意,尚未得到应有的重视。文章以EXCEL电子表格为工具,根据财务管理的内容和特点,对该课程实验教学的内容体系进行分析与设计,以期能为财务管理实验教学的更好开展提拱有益的实施途径。

Financial Management is a practical and operational course with multiple formulas, models and complicated calculation. Therefore, experiments are needed to consolidate the newly learned theories and methods, especially for application-oriented undergraduate colleges far, the implementation of experimental teaching of the Financial and universities. But for many reasons, by Management course in many colleges and universities has not been paid due attention to and still unsatisfactory. By means of Excel spreadsheets, the article analyzes and designs the experimental teaching system of this course, based on the contents and characteristics of financial management, in the hope of providing a helpful way of implementation of the experimental teaching of the financial management course.