金融企业会计课程教学模式探索

Exploration on the Teaching Mode of Financial Enterprise Accounting Course

金融会计的理论与实践结合比较紧密,对金融学、会计原理等基础课程的教学效果要求较高,且有一定的难度。本文通过分析金融企业会计的课程特点,阐述金融会计课程目前存在的不足之处,尤其是非财经类院校的课程学时和前期专业基础存在欠缺。文章提出该类院校需要提高金融基础知识授课学时,建议以流程为导向推动对业务的理解与衔接,并引入案例教学和情景教学模式,增加实践环节的教学设计,以提升金融企业会计课程教学效果。

The combination of theory and practice of financial accounting is relatively close, which proposes relatively high requirements on the teaching effects of basic courses such as finance and accounting principles. This paper analyzes the characteristics of financial enterprise accounting course, and expounds the shortcomings of financial accounting course, especially the lack of coure hours and pre-professional foundations in non-financial colleges. This paper proposes that these colleges need to improve the class hours of basic financial knowledge. It is recommended to promote the understanding and connection of business oriented by process, and introduce case teaching and situational teaching mode, and increase the teaching design of practice links to improve the teaching effect of financial enterprise accounting course.