财务报表分析课程内容和考核方法研究

Research on the Content and Assessment of Financial Statements Analysis

财务报表分析课程是高校会计学、财务管理等专业学生的必修课程。在进行市级精品课程建设的过程中,对国内外财务报表分析课程的内容和考核方法等进行了调查研究,然后结合国内的授课现状以及多年的教学工作经验,提出了一些改进措施,为提高财务报表分析课程的教学质量提供了有益的借鉴。

Financial statements analysis is a required course of university students majored in accounting, financial management, etc. In order to construct financial statements analysis as a city level model course, a survey of the content and assessment method of the course is conducted. On this basis, combined with the teaching situation and teaching experience, some improvement measures are provided, so as to improve the teaching quality of financial statements analysis.