案例教学法在高级财务会计课程中的应用

本文认为,案例教学的实战性特征适应了高级财务会计课程内容复杂、研究性强等特点。在案例教学中,案例的选择应与教学目标、相关会计理论、当时经济活动以及国际会计案例相结合,反映教学的基本要求、会计改革与实践、学科发展前沿和会计国际化的进程。在组织案例教学时,可以采用实践探究模式或理论演进模式,通过案例准备、小组讨论、课堂讨论、撰写报告、教师小结等具体步骤实现案例教学目标。

The Application of Case Study in Advanced Accounting

The use of case study in advanced accounting is universal .This paper argues that case methodology is highly context-specific in terms of effectiveness; the instructors must be careful about the choice of the case, study to make case teaching accessible to faculty and students. Its purposes is to demystify the aura surrounding what case teaching is and how can do it in the course of advanced accounting.