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案例教学法也叫实例教学法或个案教学法,它是在教师的指导下,根据教学目标和内容的需要,采用案例组织学生进行学习、研究、锻炼能力的方法。这种方法是哈佛商学院于20世纪20年代首创和倡导的一种模拟实验的教学方法。在国外非常盛行,且具有不可替代的实效价值。我国于20世纪80年代开始引入案例教学,但一直主要用于部分实践性较强的法学、临床医学、市场营销等学科领域,对于会计专业,采用案例教学的很少。会计是实践性很强的管理学科,在会计中应用案例教学刻不容缓。本文就案例教学法在会计专业教学中的必要性、教学内容的选择原则、如何实施等方面展开阐述。
Case teaching method is also called case teaching method or case teaching method. It is a method to organize, study, study and practice the ability of students according to the teaching objectives and contents under the guidance of teachers. This approach is a simulation experiment pioneered and advocated by Harvard Business School in the 1920s. Very popular in foreign countries, and has irreplaceable effectiveness value. China introduced the case teaching in the 1980s, but it has been mainly used in the field of law, clinical medicine and marketing which is partly practical. There are few cases in the accounting profession and the case teaching. Accounting is a practical management discipline, the application of case teaching in accounting is urgent. This article discusses the necessity of the case teaching method in the teaching of accounting major, the principle of selecting the teaching content and how to implement it.