关于高级财务会计学教学内容与教学方法的探讨

高级财务会计学同会计学原理、中级财务会计学等会计学专业主干课程相比，尚属于一门年轻的课程。该课程在教学内容选择及内容安排上均存在诸多问题；在教学方法研究上也未给予必要的关注。本文在揭示高级财务会计学教学内容及其结构体系存在问题的基础上，提出解决的思路和方法，同时，依据本课程的教学目标、教学条件，提出了本课程可选择的四种教学方法。

Research on Teaching Contents and Teaching Methods of Advanced Financial Accounting

Compared to major courses such as Accounting Principles and Intermediate Financial Accounting,Advanced Financial Accounting is a new course.There are some problems with this course in terms of selecting and arranging teaching contents,and research on the teaching methods has not become a concern.Based on revealing problems with teaching contents and structure of the course Advanced Financial Accounting,this paper proposes some solutions and countermeasures.Meanwhile,based on the curriculum objectives and teaching conditions,four teaching methods are proposed.