对分课堂是张学新教授提出的,其核心理念是把教学过程明确分为讲授、吸收和讨论三个阶段。从投资融资决策、预算编制、预算执行和控制、决算和财务分析等方面开展对分课堂实践中发现,对分课堂有其明显的优势,如培养学生专业兴趣、变被动学习为主动学习等;同时其对教师也提出了挑战,如教学评价与反馈等。 The sub-class is proposed by Professor Zhang Xuexin. The core idea is to clearly divide the teaching process into three phases: teaching, absorbing and discussing. From the perspectives of investment and financing decision-making, budgeting, budget execution and control, final accounts and financial analysis, it is found that there are obvious advantages for sub-classes in sub-class practice, such as cultivating students’ professional interest and changing passive learning into active learning; At the same time, it also poses challenges for teachers, such as teaching evaluation and feedback.