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基于隐性知识显性化的财务分析案例教学探讨

Discussion on the case teaching of financial analysis based on tacit knowledge
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摘要 财务分析作为一门培养学生综合分析能力的应用型课程,在教学过程中越来越多的教师开始采用案例教学模式。但是长期以来传统的案例教学只注重发挥教师的主导作用和显性知识的传授,忽视了发挥学生的主体作用和对隐性知识的学习。问卷调查发现目前案例教学模式在财务分析课程应用时存在案例质量低、学生参与度不高,对案例的满意度不足等问题。为提升案例教学效果,文章从隐性知识显性化的角度重新建了财务分析案例教学模式。 financial analysis, as an application-oriented course that cultivates students' comprehensive analysis ability, more and more teachers begin to adopt the case teaching mode in the teaching process. However, in the long run, the traditional case teaching focuses on the teaching of teachers' leading role and explicit knowledge, and ignores the main role of students and the study of tacit knowledge. The questionnaire survey found that the current case teaching model has low quality of cases, low degree of student participation and insufficient satisfaction of cases in the application of financial analysis courses. In order to improve the teaching effect of the case, the article reconstructs the financial analysis case teaching mode from the perspective of tacit knowledge.
作者 崔文琴 吴鸣谦 CUI Wen-qin;WU Ming-qian(tongling college,tongling,anhui 24400)
机构地区 铜陵学院
出处 《科技视界》 2018年第11期138-140,共3页 Science & Technology Vision
基金 2017年度铜陵学院校级质量工程 项目编号:2017xj025
关键词 案例教学 隐性知识 财务分析 Case teaching Tacit knowledge Financial analysis
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