Practice of Action Oriented Teaching for Financial Statements Analysis Course

To cultivate and train students’ ability to use statement analysis knowledge to serve their jobs , in the practice of course students complete each task through a four-in-one circulating learning approach featured by “learning knowledge— sharing experience—investigating and solving problems creatively—taking practical action”. Teachers can increase students’ interests in the course and enhances the learning results through the reform of teaching. Keywords—action-oriented teaching; financial statements analysis; teaching reform I. THE APPLICATION MEANING OF ACTION-ORIENTED TEACHING CONCEPTS "Action-oriented" comes from the German “binary education” model. To meet the workplace requirements to the applied talents, domestic colleges and universities reform the German model. Shanghai Customs College cultivates applied talents for Customs to attain the occupation-required knowledge and ability through action-oriented teaching which makes students complete systematic learning based on customs business in the actual or simulated teaching situation purposefully and systematically. In the practice of actionoriented teaching, teachers use diverse methods in different specific course of teaching. The goal of the cultivation of professional talents is not only “knowledge” but also “goal of professional ability”. The teaching design of courses in the field of study make students attains professional competence, method ability and social skills in the study. For teachers, the standard of a bravo lesson is having three of the ability above simultaneously. So there is more space to discuss and study the action-oriented teaching. [1] This article selects the January 1, 2005 to April 10,2017 as the research time period, with the theme of “action-oriented teaching” precise matching as the retrieval condition, and obtain 5854 documentary achievements in CNKI, including 5557 academic journals, 122 master’s theses, 2 doctoral dissertations, 231 conference papers and 102 newspaper articles. In the first three months of 2017, 74 articles are needed, and the related research has been increasing year by year. Financial statements analysis combines the essence of accounting, financial managements, business management, finance and behavioral science. The course has a strong practical operation that determines that it is very consistent with the concept of action-oriented teaching and learning. But the action-oriented teaching is not a specific teaching method; it is a complete active learning atmosphere process of teaching. And its essence is a philosophy of instructional design. Different simulation roles of the financial statements in the course can explore the operation situation behind the data offered by the enterprise, have a judgement of effectiveness of the strategic positioning, strategic implementation and the quality of business management and predict the future prospects of the enterprise. The financial statements analysis course usually uses the case teaching method to help students understand the complicated concepts and principles, evaluate the project quality through the project tasks, and mobilize the enthusiasm and initiative of students learning by playing the role of them. In different colleges and universities, different courses in our country, action-oriented teaching application research also have reference value and practical significance. II. THE EXPLORATION OF ACTION-ORIENTED TEACHING METHODS IN THE FINANCIAL STATEMENTS ANALYSIS OF