《财务报表分析》课程改革及其实践教学研究——以福州外语外贸学院为例

Curriculum Revolution and Practice Teaching Mode of Financial Statement Analysis——Taking Fuzhou College of Foreign Studies and Trade as an Example

随着经济的快速发展,财务信息在经济与社会生活中的作用越来越大,财务报表分析的应用范围不断拓展,其重要性日益凸显。目前该课程的教学内容、方法及手段都没有进行相应改进,教学中存在诸多问题亟需改革。为了适应社会的需要,培养财务应用型管理人才,本文拟从财务报表分析课程教学现状入手,阐述该课程在教学中存在的问题并探索相应的改革创新思路。

With the high-speed development of economics, the information of accounting and finance plays an important role in our daily life. The implication area of financial statement analysis are increasingly extended and becoming more and more important. At current stage of this course teaching, we do not put toc much efforts into the improvement of teaching content and teaching methods. Therefore, we should do somethin~ about these problems immediately. In order to adopt the needs of society and train the students to be more practical, this paper is deslgned and developed, from the financial statement analysis teaching perspective. The problems of this course in teaching process are explained and the creative thinking for solving these prollems is also explored.