《财务管理》是会计专业的必修课,掌握了财务管理的基础理论和基本方法,能够拓展学生看问题的视野,也可为培养理论与实践技能型财务人员打下基础。但学生在学习该门课程时,普遍感到难,计算量大,究其原因在于学生在学习时更关注怎样做,忽略了财务管理强调的为什么这样做、怎样做更好的问题,为了解决这个问题,笔者认为在财务管理教学中采用思辨式教学方法能够让学生变被动为主动,变消极学习为积极学习。 “Financial Management” is a required course of accounting major, mastered the basic theory and basic method of financial management, can expand students’ horizons of the problem, but also lay the foundation for the training of theoretical and practical skilled financial personnel. However, when students learn this course, it is generally difficult and computationally expensive. The reason is that students are more concerned about what to do when they are studying, ignoring why financial management emphasizes why it is done, how to do better problems, and how to solve this problem Problem, I believe that in the teaching of financial management, the use of speculative teaching methods can make students become passive and active, change negative learning for active learning.