基于我国国情的财务管理教材改革研究

由中国知网查阅了1979-2011年关于财务管理教学方面的733篇研究文献,其中仅31篇涉及财务管理教材研究。选择当前我国比较有代表性的财务管理教材,对其内容结构体系进行剖析,我国的财务管理教材尚存在着内容体系与国情相脱节、部分理论应用性差等问题。财务管理教材应以社会需求为导向,注重理论与实践相结合,以我国的实际情况和教育改革为基础,其内容体系应包括财务管理基本理论知识、国内外财务管理前沿问题、企业财务管理需探讨的问题等。

Reform of Financial Management Textbook Basing on the Reality in China

There are 733 research literatures relating to Financial management and teaching from 1979 to 2011 on CNKI,among which only 31 are related to the textbook research in financial management.By analyzing the representative financial management textbooks,some problems are presented： disconnected content from the reality and poor application of partial theory.The textbooks in financial management should be market-oriented,put emphasis on combination of theory and practice and be based on present situation and educational reform.Furthermore,its content should include the basic theoretical knowledge of financial management,advanced issues of financial management home and abroad,the problem of enterprise financial management,and so on.