以财务报表为导向的财务会计课程教学改革研究

Teaching Reform of Financial Accounting Course Oriented by Financial Statements

财务会计课程是经管类学生的必需课程。目前,财务会计课程主要是围绕会计分录进行教学,忽视了财务报表的应用,学生所学的知识不系统,缺乏对财务报表的整体认识。文章研究以“财务报表”为导向的案例教学法在财务会计课程中的应用,丰富了案例教学的形式,更符合应用型本科教学的要求。

Financial accounting course is a necessary course for students of economics and management.At present,financial accounting courses mainly focus on accounting entries,ignoring the application of financial statements.The knowledge learned by students is not systematic and lacks an overall understanding of financial statements.This paper studies the application of the"financial statement"oriented case teaching method in the course of financial accounting,enriching the form of case teaching,more in line with the requirements of application-oriented undergraduate teaching.