摘要
我国内部控制理论及实务的发展已进入"跨越式发展"阶段,而高职高专内部控制课程的设置却严重滞后于理论及实务,设置内部控制课程成为迫切需要。在教学设计及实施上,根据学生特点及课程性质,打破传统"满堂灌"方式,主张采用案例教学法,以过程为导向,引导学生自主学习,培养学生的理论及实操能力。
The development of internal control theory and practice in China has entered a stage of leapfrog development, but internal control curriculumin higher vocational colege is seriously lagging behind the theory and practice. Thus it is urgent to set up internal control curriculum. Viewing students＇ characteristics and nature of the course, we propose to abandon traditional cramming education, use case teaching method, encourage students independent learning, and cultivate students＇ theoretical and practical ability.
出处
《福建商业高等专科学校学报》
2015年第4期86-89,共4页
Journal of Fujian Commercial College
关键词
高职高专
内部控制课程
教学设计
higher vocational colege
internal control curriculum
teaching design
