Taking the course of financial management as an example, this paper first analyzes the present situation and existing problems of financial management teaching, and accordingly puts forward the writing requirements and content characteristics of financial management case analysis.
Keywords financial management case analysis case
As an important professional course of accounting major, financial management has strong practical characteristics and requires students to have practical skills. Through the analysis of specific cases, the case teaching method can stimulate students' enthusiasm for participation, exercise and enhance students' basic skills, and is conducive to cultivating practical talents in colleges and universities.
First, at this stage of China's financial management problems in colleges and universities
Compared with the needs of the rapid development of education reform and the deepening of enterprise management, the teaching methods in China's colleges and universities are relatively backward, and there is still a long way to go to meet the needs of the society for talents at this stage. At present, the problems existing in the case teaching of financial management in domestic universities can be summarized as follows:
(A) the proportion of case teaching in financial management is very low. Compared with famous foreign business schools, the proportion of case teaching in financial management teaching in domestic colleges and universities is still very small, and some schools are even zero, which is far from meeting the needs of cultivating practical talents in financial management. Take Harvard Business School as an example. Except for one or two theoretical courses, all other courses adopt case teaching, accounting for more than 90%. However, the proportion of case teaching in domestic universities is far from this figure.
(B) inadequate financial management, poor quality. On the one hand, although many colleges and universities attach importance to the application of case teaching, the collection, collation and analysis of cases are quite backward, resulting in a very small number of cases and a lack of systematic research on case teaching theory and innovation in case teaching methods. On the other hand, most domestic cases are written by "takenism", which is not in line with China's national conditions and has poor applicability, and lags behind the international financial management trend. The cases and teaching of transnational investment and financial management of international enterprises are quite weak, which can not meet the requirements of international economic integration.
Second, the development of university financial management case base
The development of case base directly affects the quality of case teaching. Establishing a high-level case base requires long-term accumulation and certain financial investment, as well as organizing investigation and compilation like a project. The teaching case base of financial management should first have rich cases, which is a necessary condition for the construction of teaching case base; Secondly, there are many types of cases, which can be written by teachers organized by schools or collected second-hand cases; Thirdly, the teaching case base must also have a perfect system classification storage function. So, what kind of cases can be written into the case base?
(1) The case is typical and meets the requirements of actual decision-making.
Teaching case is an actual case written on the basis of field investigation, which is typical, representative and non-accidental, which is the key feature of the case. In case design, problems are often looming, and the information provided is not clear at a glance. Relevant data need to be calculated, processed and deduced before it can be directly used for analysis. This case aims to train students to make practical decisions by collecting, processing and sorting out information by simulating complex problems in real enterprise financial management.
(B) The case design questions are enlightening and meet the teaching requirements.
Teaching cases must be designed with certain questions, that is, thinking. Some of these problems are more exposed, others are more implicit, and they are usually not exposed, leaving them to students to dig. There are not many problems in case design, but the key is to inspire students to think. The more virtual and real cases provide, the more attractive and profound they will be, thus leaving enough room for students to think and achieving the best learning effect.
(C) the choice of cases must meet the needs of financial management teaching objectives.
Cases serve teaching, so the selection of cases must meet the needs of financial management teaching objectives. The teaching goal of financial management is to improve students' ability to analyze and solve problems. Therefore, it can be said that case teaching is not a simple teaching to find the correct answer, but a thinking process to draw a conclusion, which is an important means to achieve the teaching goal. In a sense, this targeted case teaching can promote the sublimation and qualitative change of students' ability to analyze and solve problems.
(D) The depth of case content should meet the needs of students.
The content of students' learning at different stages has different depths. Therefore, the theoretical depth and practical requirements of cases in the case base should be suitable for students' learning needs at different stages and students at corresponding levels, and the length of cases should be coordinated with the design of problems.
(5) The case design should reflect the systematization and integration of knowledge.
Cases in the case base can be divided into thematic cases and comprehensive cases. The content of thematic cases should be targeted, different cases should highlight different knowledge points, and the arrangement should reflect the serialization characteristics of relative concentration of relevant knowledge points; Comprehensive cases should pay attention to the horizontal and vertical connection of knowledge, and a case can often involve multiple chapters of knowledge. The use of comprehensive cases is generally in the stage of summary and review, so such cases should be arranged in the back part of the case base.
Third, the problems that should be paid attention to in the case teaching of financial management
(1) Correctly handle the relationship between case teaching and traditional teaching. On the one hand, case teaching cannot completely replace traditional teaching, and it is essential for teachers to properly teach the key points and difficulties of a subject. On the other hand, classroom teaching should be inductive and inspiring, and combined with case teaching. Only by organically combining the two can we achieve better results. Therefore, the advantages of case teaching are obvious, but it is not perfect. In teaching, we should give full play to the advantages of case teaching and traditional teaching, learn from each other's strong points and cultivate practical talents to adapt to social development.
(2) Correctly handling the relationship between case teaching and other teaching methods In the teaching process, besides case teaching and traditional teaching, there are many other teaching methods, such as empirical analysis, simulation experiments, writing papers, etc., which are very conducive to the cultivation of students' knowledge and skills in all aspects. Therefore, in the teaching process, it can not be limited to case teaching and traditional teaching. According to the different characteristics of the course content, we should choose different teaching methods to stimulate students' learning enthusiasm.
Four. Concluding remarks
Case teaching is a learning process, not the final result. Students should regard case teaching as a constant test of their knowledge and ability. In the case teaching of financial management, students cultivate not "correct" and "incorrect" views, but the ability to analyze and solve problems from the discussion of these issues, which will benefit students for life.
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