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理论基础、应用要求及制度背景是解构《内部控制》课程特质和教学困境的三个关键维度,为适应应用型本科教学的要求,进行积极的教学改革探索是《内部控制》课程前行的必由之路。本文在揭示“互动式认知框架建构”是建构主义理论与《内部控制》教学的共同理论内核的基础上,提出了“内控认知概念框架建构与运用”为主线的四位一体教学模式,旨在探索建构主义思想在内部控制教学领域的应用机理和实现方式。
Theoretical basis, application requirements and institutional background are the three key dimensions of deconstruction of the characteristics of “internal control” course and the predicament of teaching. In order to meet the requirements of applied undergraduate teaching, the exploration of positive teaching reform is the only way to advance the course of “internal control” . On the basis of revealing that “the construction of interactive cognitive framework” is the common theoretical kernel of constructivism theory and “internal control” teaching, this paper puts forward four main lines of “the construction and application of the conceptual framework of internal control” Integrated teaching mode aims to explore the application of constructivism in the field of internal control teaching and implementation methods.