会计课程具有制度性强、学科交叉性和渗透性强以及理论与实务并重、内容抽象、理解不易的特点,而案例教学是一种开放式、互动式的新型教学方式,案例是教学的核心和载体,其本质特征是案例的运用,是与其他教学方法之最大区别。案例教学往往要经过事先周密的计划和准备,要使用一定的案例并要求学生提前准备,要组织学生开展议论或争辩,形成频繁的互动与交流,并且案例教学一般要结合特定的理论,通过各种知识、信息、观 Accounting courses have the characteristics of strong institutionalism, interdisciplinary and penetrating disciplines, equal emphasis on theory and practice, abstract content and easy understanding, while case teaching is an open and interactive new teaching method. The case is the core of teaching and Carrier, the essence of which is the use of cases, is the biggest difference with other teaching methods. Case teaching often goes through careful planning and preparation in advance. To use certain cases and require students to prepare in advance, students should be organized to discuss or argue and form frequent interactions and exchanges. Case teaching is generally based on specific theories. Kind of knowledge, information, concept