探究案例教学法在会计教学中的应用——基于职业能力培养的视角

An Inquiry into the Application of Case Teaching Method in Accounting Teaching: Based on the Cultivation of Professional Ability

学校会计教育的目的不是为了培养学生毕业后成为会计师,而是让会计师应具备的学习能力和创新能力作为发展的未来。因此,在教学过程中,如何改革教学方法,以便有效地完成教学目标,成为学科教师教学方法改革的重要问题。从会计的传统教学方法缺点为出发点,本文讨论在会计教学中的应用情况下,方法和实施步骤的重要性,分析了案例教学法的应用过程中应遵守的原则。

The purpose of college accounting education is not to cultivate students to be accountants after graduation, but to culti- vate the learning and innovative ability an accountant should possess for future development. Therefore, in teaching process, how to reform teaching methods and effectively complete teaching aims has become an important issue for teachers. Starting from the shortcomings of traditional accounting teaching methods, this paper discusses the importance of methods and implementation measures in accounting teaching, and analyzes the principles that should be conformed to in the application of case teaching method.