基于“五度教学法”的本科会计类金课建设路径实证研究

文章以首批国家一流课程高级财务会计为实验对象,实证探索会计类金课的具体建设路径。研究发现,会计类一流课程应具有与学科相适应的高阶性、创新性和挑战度三个特征,“五度教学法”实施越好,越能正向提升本科会计类一流课程“两性一度”的符合程度,学生响应度具有中介效应。专业教师应当综合运用思度、深度、风度、强度和温度五类要素;高校应从职称和绩效等制度上高度重视本科课程教学,提升专业教师投身教学的积极性。

This paper takes Advanced Financial Accounting,the national first-class course,as the experimental object to explore the specific construction path of"golden course"in accounting courses.It is found that the first-class accounting courses had three characteristics,namely,advanced level,innovation and challenge,which were suitable for the subject characteristics.The better the implementation of five-dimension teaching method,the more positive it would be to improve the degree of conformity of characteristics of the first-class undergraduate courses,which were advanced level,innovation and challenge.Moreover,students'responsiveness has mediating effect in the mechanism.Therefore,professional teachers should make comprehensive use of the five dimensions of thoughtfulness,depth,demeanor,intensity and emotional warmth to help student have profound understanding of accounting treatment methods in the accounting thought.Colleges and universities should pay high attention to undergraduate course teaching in terms of professional title and performance system which can inspire professional teachers'enthusiasm in teaching.