| 建立案例模拟实验室,创新管理会计教学模式 |
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| 引用本文： | 杨利红,冀鹏弘.建立案例模拟实验室,创新管理会计教学模式[J].实验室研究与探索,2020(1):229-232,302. |
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| 作者姓名： | 杨利红 冀鹏弘 |
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| 作者单位： | ;1.西安科技大学管理学院 |
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| 基金项目： | 陕西省高等教育学会2017年度高等教育科学研究项目(XGH17081);中国学位与研究生教育学会项目(2015Y0502);西安科技大学项目“会计手工实训环节改革创新研究”(ZX16066)。 |
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| 摘 要： | 目前企业需要具备较强分析能力并能解决实际问题的管理会计实践性人才,这意味着我国对会计人才的需求已经转变。然而由于这门新兴学科在我国起步较晚,高校在教学模式、实践环节等方面存在一定的问题,所培养的人才不能适应社会的需要。以西安科技大学管理会计教学为例,通过总结教学经验、发放问卷分析了目前管理会计教育现状及存在的问题,并借鉴相关学者的研究成果,以社会需求为导向,提出了建立以课堂讲授为前提,案例教学为中心,模拟实验为手段,校企互动为延伸的案例模拟实验室,形成"导学—案例—实验—实践"的多维创新教学模式,旨在弥补当前教学的不足,提高管理会计课程教学水平,培养满足社会需求的管理会计人才。
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| 关 键 词： | 管理会计 教学模式 案例模拟实验室 实践能力 |
Establishing Case Simulation Laboratory and Innovating Teaching Mode of Management Accounting |
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| YANG Lihong,JI Penghong.Establishing Case Simulation Laboratory and Innovating Teaching Mode of Management Accounting[J].Laboratory Research and Exploration,2020(1):229-232,302. |
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| Authors: | YANG Lihong JI Penghong |
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| Institution: | (School of Management,Xi’an University of Science and Technology,Xi'an 710054,China) |
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| Abstract: | At present,enterprises need a type of practical management accounting talents who have strong analytical ability and can solve practical problems,which means that the demand for accounting talents in China has changed.However,due to the late start of this new discipline in our country,there are some problems in the teaching mode and practical links of colleges and universities,and the trained talents cannot meet the needs of society.Taking the teaching of management accounting in our school as an example,this paper analyzes the current situation and existing problems of management accounting education by summing up teaching experience and issuing questionnaires,and refers to the research results of relevant scholars and taking the social demand as the guidance,puts forward the idea of establishing a school-enterprise interaction based on classroom teaching,case teaching as the center and simulation experiment as the means.The multi-dimensional innovative teaching mode of"Guidance-Case-Experiment-Practice"is formed in the case simulation laboratory,which aims to make up for the shortcomings of current teaching,improve the teaching level of management accounting course,and cultivate management accounting talents meeting the needs of society. |
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| Keywords: | management accounting teaching mode case simulation laboratory practical ability |
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