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高职院校财务报表分析课程是一门理论与实践结合非常紧密的课程,对提高学生综合素质起到重要的作用。目前高职院校该课程的教学研究取得了一些成果,但比起高校对该课程的教学研究还有一定的差距。梳理了一下高校和高职院校财务报表分析课程的教学研究现状,希望给今后从事该课程研究的学者提供一些参考价值。
The analysis of financial statements in higher vocational colleges is a very close combination of theory and practice, which plays an important role in improving the overall quality of students. At present, some achievements have been made in the teaching research of this course in higher vocational colleges, but there is still a gap compared with the teaching and researching of this course in colleges and universities. Sort out the status quo of teaching and research of the financial statements analysis course in universities and higher vocational colleges, and hope to provide some reference value to the scholars engaged in the research of the course in the future.