完善本科财务管理课程教学的思考

财务管理作为一门应用型管理学科,具有管理学属性,又是会计学、金融学与管理学的有机结合。鉴于针对本科生与研究生、MBA、EMBA学生在财务管理教学目标、教学方法和教学内容方面有诸多差异,本文仅针对如何完善大学本科财务管理课程教学进行探讨。大学本科财务管理课程教学目前存在学生的专业基础知识薄弱,各种不同相关课程之间的融会贯通能力欠缺、课时分布不尽合理、教学方法和教学手段需要进一步改善、财务管理教材的选用受到一定的限制、学生参与社会实践的机会少、缺乏对企业和社会的了解等问题。针对这些问题,应从正确处理好各课程之间的衔接关系、重视培养学生的系统性思考能力、对课时进行适当调整、在理解的基础上记忆、对教学方法和教学手段进行改革、理论教学与案例教学并重、加强财务管理课程教材体系的建设、引入竞争机制,不断提高教师的业务水平和实践能力以及给学生提供更多的参与社会实践的机会等方面入手完善该课程的教学。

Reflections on improving the teaching of the undergraduate course of financial management

Financial management has some attributes the course of management and is also the organic composition of the courses of accounting,management and finance as an applied course of management.In view of the differences among undergraduate courses,postgraduate courses,MBA and EMBA courses in teaching purposes,teaching methods and teaching contents of financial management,this article only discusses about improving the teaching of the undergraduate course of financial management at university.In the teaching of this course at university,it is found that students are poor in the basic knowledge of this specialty,their ability to get thorough understanding through comprehensive study in all kinds of different courses is deficient,the distribution of course time is unreasonable,the teaching method is outdated and needs to improve,the choice of textbooks is limited and the opportunity of participating in social practice is lacking so they know little about enterprises and societies.To solve these problems,teachers should pay more attention to developing their habit of systematic thinking,adjust the distribution of course time properly,emphasize their memory based on comprehension,reform the teaching methods,attach equal importance to theoretical teaching and case study-based teaching,strengthen the composition of textbooks of financial management course,introduce competitive mechanism in order to improve the professional and practical competence of teachers and provide more opportunities for students to participate in social practice.