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《财务分析》是国内高校的一门必修课,旨在培养高素质的应用型人才,该课程设置关键在于学生熟练掌握财会基本理论后,能够对专业知识系统运用,其培养目标决定了财务分析课程的独特性。而且,我国中小企业占企业总数的90%以上,《财务分析》课程设置应更多的基于中小企业的属性进行调整,然而,目前从《财务分析》教学情况来看,效果并不理想。本文根据《财务分析》课程特点,通过对教学过程中所面临问题,结合案例教学法,在课程的教学内容、方法及课程考核方法等方面进行改革和创新的探讨。进一步深化培养学生在完成会计基本理论及技能等相关专业学习后与企业所面临的实际问题的相结合的能力,从而进一步提高学生利用财务报表等相关会计信息及其他外部信息对企业过去评价和预测企业未来的能力。
“Financial Analysis” is a compulsory course for domestic colleges and universities, aimed at cultivating high-quality applied talents. The key to this course is that after mastering the basic theory of finance and accounting, students can apply the system of professional knowledge. The training objectives of the students decide the financial analysis The uniqueness of the course. Moreover, SMEs in our country account for more than 90% of the total number of enterprises. The setting of “Financial Analysis” course should be adjusted more based on the attributes of SMEs. However, the current situation of “Financial Analysis” teaching is not satisfactory. According to the characteristics of “Financial Analysis” course, this article discusses the reform and innovation in the aspects of teaching process, combined with case teaching method, teaching content, methods and curriculum assessment methods. Further deepen the ability of students to combine with the practical problems faced by the enterprises after completing the relevant professional study such as accounting basic theory and skills so as to further enhance students’ evaluation and prediction of the past using the relevant accounting information such as financial statements and other external information The ability of the future business.