财务会计课堂教学质量评价指标体系研究

财务会计课堂教学质量高低直接关系到会计专业学生基本专业素质和职业能力的高低。目前财务会计课堂教学质量评价指标体系不能体现财务会计课堂教学的目标和特点,应该结合财务会计教育的目标,构建财务会计课堂教学质量评价的维度结构和一级评价指标,即财务会计能力培养与会计人格教育相结合;财务会计原理阐释与会计案例分析相结合;财务会计知识传授与会计法规传播相结合;财务会计技能训练与会计心理锻炼相结合。每个一级指标和所包含的二级指标共同构成了财务会计课堂教学质量评价的指标体系。

On the evaluation index system of Financial Accounting teaching quality

The class teaching quality of Financial Accounting directly relates to the basic professional quality and competence of students of Accounting Major.At present,the index system of class teaching quality evaluation of Financial Accounting can not reflect the teaching goal and characteristic of Financial Accounting.We should combine with the teaching goal of Financial Accounting to construct the dimensional structure and first-grade index of class teaching quality evaluation,namely the combination of financial accounting competence training and personality education;the combination of accounting principle explanation and case analysis;the combination of the imparting of accounting knowledge and accounting regulations;the combination of accounting skill training and mental exercise.Each first-grade index and their secondary indexes constitute the class teaching quality evaluation index system of Financial Accounting.