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2007年,我国新会计准则实施后,会计准则中的隐性知识不断增加。高校作为会计人才的培养基地,如何培养学生对会计准则中隐性知识的掌握和运用能力,提高学生的准则执行能力,成为会计教育中的一个亟待解决的关键问题。“翻转课堂”教学模式为高校教育提供了一个思路。本文通过对会计准则中隐性知识的传递路径的阐述,分析翻转课堂教学模式相对于传统教学模式在“隐性知识”传递中的优势。并针对会计准则中隐性知识的传递涉设计了相关的“翻转课堂”教学模式。
In 2007, after China’s new accounting standards were implemented, the tacit knowledge in accounting standards increased continuously. As a training base of accounting talents, how to cultivate students’ ability of mastery and utilization of tacit knowledge in accounting standards and how to improve their ability of carrying out the guidelines have become a key problem to be solved urgently in accounting education. “Flip classroom ” teaching mode provides a train of thought for college education. Through the elaboration of the transmission path of tacit knowledge in accounting standards, this paper analyzes the advantage of overturning classroom teaching mode relative to traditional teaching mode in the transfer of tacit knowledge. In the light of the transfer of tacit knowledge in the accounting standards, the related teaching mode of “flip classroom” is designed.
