Financial management involves all important aspects of enterprise management, and it is its importance in the whole enterprise management that makes them the key research objects of financial management, which in turn provides the basis for enterprise managers to make decisions from quantitative aspects. The following is my graduation thesis on financial management teaching for your reference. Graduation thesis of financial management teaching major

Reflections on the construction of practical teaching of financial management in higher vocational colleges

Abstract: The current situation of economic development and the present situation of vocational education put forward the necessity and urgency of deepening practical teaching based on professional competence for higher vocational education. According to the theoretical framework of financial management, the characteristics of teaching and the requirements of professional competence, a practical teaching model based on professional competence is constructed, and the problems that should be paid attention to in practical application and the direction that needs further research and improvement in the future are analyzed. Professional ability; Financial management; Practice teaching mode

1 Introduction

With the deepening of the teaching reform of vocational education in China, Practical teaching? It has increasingly become a key issue in the field of vocational education and teaching in China. By combing a series of relevant documents issued by the Ministry of Education and relevant ministries and commissions in recent ten years, it can be seen that the goal of running vocational education has always focused on vocational skills training and requires strengthening practical education. Some opinions on improving the teaching quality of higher vocational education in an all-round way. It is clear that the advantage of higher vocational colleges lies in cultivating high-quality skilled talents needed by society. Strengthening the cultivation of students' practical ability to meet the requirements of employers for talent specifications in the new period is an urgent task in today's vocational education reform. Planning of modern vocational education system (2114-2121)? Also mentioned in? Cultivate professionals with high cultural quality and professional and technical skills? ,? Realize the smooth transformation of outstanding talents in the field of occupation and education. International standard classification of education? (ISCED,2111) What is the latest orientation of VocationaleduGcation? Vocational and technical education is an educational course designed mainly for learners to master the practical skills and knowledge needed to work in a specific occupation or industry. Such courses may have job-based elements (i.e. internships). After completing such courses, they can obtain professional qualifications related to the labor market recognized by the competent authorities of the host country (such as the Ministry of Education, employers' associations, etc.) and/or the labor market for the purpose of working? From the development of higher vocational education for more than 111 years, practical teaching is an important driving force to promote the development of vocational education and an important means to achieve the goal of vocational education. Although different scholars and different countries and regions have put forward and adopted different practical teaching models for practical teaching, they are right. Practical teaching? However, there is a * * * understanding that practical teaching is a teaching form to cultivate students' comprehensive vocational ability, and it is an inevitable choice for vocational colleges to implement vocational ability-based teaching. At present, there are mainly the following problems in practical teaching of financial management in higher vocational colleges: (1) Practice teaching is still not paid enough attention to in the whole teaching process, and practice teaching is always in a subordinate position; (2) The lack of a perfect practical teaching plan and corresponding practical teaching syllabus makes practical teaching unfounded, which leads to an increase in arbitrariness of practical teaching, which is sometimes difficult to guarantee; (3) The content of practical teaching is relatively old, and most of the practical teaching only focuses on the accounting process, and rarely involves financial management such as financial forecasting and decision-making, financial control and financial analysis, which does not reflect the practical teaching characteristics of financial management; (4) There is a lack of unified and standardized operating standards and assessment methods in the teaching process, which makes it difficult to guarantee the quality of practical teaching; (5) The quality of the students entering the vocational education is relatively poor, their learning objectives are unclear, and they lack learning motivation, resulting in poor practical teaching effect; (6) The practice teaching venue and equipment are not suitable for the students' scale, which can not meet the needs of practice teaching. The above problems make it difficult for financial management teaching to meet the requirements of employers for talent specifications. In this paper, the practice teaching is regarded as a teaching idea and integrated into the teaching process, so as to improve the quality of talent training.

2? Practical teaching? And? Professional ability? Definition of

2.1? Practical teaching? Definition of

Practice teaching refers to a teaching form in which students can acquire perceptual knowledge and skills and improve their comprehensive practical ability in the laboratory or production site, according to the requirements of experiments, design and production tasks, under the guidance of teachers, through the combination of learning and doing, focusing on students' self-learning and operation (Tang Baizhi et al. 2116). Practice teaching in higher vocational education is related to theoretical teaching, but it is not completely dependent on theoretical teaching content. It is relatively independent. Practice teaching organization is based on professional ability and method ability, and focuses on cultivating students' social ability in the professional world and life world. In practice teaching organization, most scholars still follow the logic from theory to practice and then to theory, and regard theory teaching as the core of the whole teaching system. Practice teaching is only a means to learn theoretical knowledge. Of course, some scholars have put forward different views. The teaching framework of vocational education is a framework composed of practical situations and centered on process logic, which emphasizes the integration of overall teaching action and typical professional action. (Cai Zexiang, 2117). Should the teaching organization of vocational education be traditional? Discipline system? To? Action system? Change. The purpose and function of practical teaching are not only located in the skill operation training of students. For a long time, our understanding of the connotation of practical teaching is linear, focusing on? Hard practice? That is, the cultivation of practical ability and operational ability. The connotation of practical teaching includes not only? Hard practice? , including? Soft practice? That is, practical teaching activities such as the application of theoretical knowledge, the formation of mental skills and the accumulation of practical experience (Cai Zexiang, 2117). The understanding of practical teaching should break through the simple skill training level, but should be understood from the perspective of comprehensive vocational ability training.

2.2? Professional ability? Definition of the connotation of

? Professional ability? What do you mean? Occupation? Has a specific meaning, which is directly related to production, technology, management or service? Occupation? These? Occupation? The requirement for professional ability is to be competent for certain professional tasks, which can directly affect the efficiency of professional activities. Professional ability? It can be defined as: the ability of individuals to complete certain professional tasks by classifying, transferring and integrating their learned knowledge, skills and attitudes in specific professional activities or situations. Professional ability? Definition, we can think that students' professional ability, must participate in specific professional activities or simulated professional scenarios, through the existing knowledge, skills, attitudes (including professionalism, entrepreneurial professionalism and professional beliefs, professional ethics), etc., and after being developed and integrated, it can be truly formed and developed. Competency-based education, CBE) theory was applied to vocational education and training abroad in 1971s. By the middle and late 1981s, the concept of competency-based education and training had gradually become the dominant theory of vocational education and training reform. And it goes deep into the teaching field of vocational education. The teaching mode under CBE theory is a competency-based mode with the job requirements of competent posts as the starting point. The vocational competence-based practical teaching mode constructed in this paper is based on CBE theory, with vocational competence as the goal, which reflects the requirements of the profession to the training object to the greatest extent when determining the goal, and emphasizes the cultivation of various vocational-related abilities from beginning to end. Let students' skill training and assessment be completed in simulated professional situations, so as to embody the essence of CBE theory. Enable students to truly acquire professional ability so as to better adapt to the needs of social employment and prepare for making a living.

3. Construction principle of financial management practice teaching mode based on professional ability

3.1

According to the requirements of modern vocational education and the theory of CBE, the starting point of financial management practice teaching mode based on professional ability is employment-oriented. According to the professional ability analysis table, the professional teaching plan is made, and the teaching module (teaching unit) is determined by the special ability, so as to create the environment for students' training and exercise by simulating the professional situation, and the professional ability analysis table corresponds to a certain? Duty? In other words, the vocational ability-based teaching model is based on the employment market survey. Professional ability analysis form? As the overall goal, the comprehensive ability of corresponding responsibilities is taken as the basis for setting up simulated professional scenarios and determining on-site assessment standards, and exercises are conducted for assessment. The skills or technical indicators in special abilities are taken as the teaching focus, so as to formulate professional teaching plans and implement modular teaching. In this teaching mode, the original? Regard theoretical teaching as the core of the whole teaching system, and practice teaching as an auxiliary teaching method of theoretical teaching? At the same time, the practice teaching is not separated from the theoretical teaching, but the practice teaching is the core of the teaching, and the theoretical teaching runs through it, focusing on the cultivation of professional ability in the practice teaching.

3.2 Basic framework < P > Enterprises will encounter four major financial problems in their operations: investment, financing, daily operation and management, and profit distribution. Financial forecasts are made around these major financial problems. Financial decision-making, financial budget, financial control and financial analysis constitute the main contents of financial management. Because of its wide applicability and practicality, financial management is at the core of enterprise management and its role is becoming more and more prominent. Therefore, it has become one of the most important core courses for accounting-related majors in higher vocational colleges. Its teaching purpose is to cultivate students' basic theoretical knowledge of financial management and practical operation ability. This paper only discusses the practical teaching mode of financial management. As a core course for financial and economic majors, its practical teaching should be regarded as the leading part of teaching, not the attachment of theoretical teaching. Its basic framework is shown in Figure 1. The flow in the figure is described as follows: After setting up the major according to market research, it is necessary to organize a professional work analysis meeting to analyze the major. Professional ability analysis form? To establish several responsibilities of practical specialty for employment, and there is a comprehensive ability goal for each responsibility; With? Professional ability analysis form? Make a professional teaching plan for the foundation, and determine which special abilities the comprehensive ability includes. For each comprehensive ability, there is a special ability that constitutes this comprehensive ability, and the professional work responsibilities correspond to the comprehensive vocational ability development course; Special abilities are divided into typical tasks, which include specific skills or technical indicators. Determine which specific skills or technical indicators are composed of special abilities, and each special ability has a skill or technical indicator that constitutes this special ability. The special abilities (practical teaching modules) in the comprehensive abilities of financial management responsibilities (courses) include: (1) investment management; (2) fund-raising management; (3) daily fund operation management; (4) Profit distribution management. It should be noted that the dotted line in the figure is not the main issue discussed in this paper.

3.3 Organization and implementation of practical teaching

(1) Divide typical tasks according to the work required by practical teaching modules, and then analyze the specific professional abilities required to complete these tasks, so as to determine the teaching objectives. In the four teaching modules of financial management, investment management includes project investment and securities investment, and its typical tasks include? Feasibility analysis of project investment? ,? Stock price? And? Calculation of return on securities investment? Wait; Typical tasks of fund-raising management include? Financing demand forecast? ,? The choice of financing channels? ,? The choice of financing method? ,? Capital cost calculation? ,? How to measure the financing risk? ,? How to determine the best capital structure? Wait; Typical tasks of daily fund operation management include? Cash holdings control? ,? The formulation of credit policy? ,? Inventory control? Wait; Typical tasks of profit distribution management include? The formulation of profit distribution policy? Each module runs through the basic functions of financial management, such as financial forecasting, financial decision-making, financial control and financial analysis.

(2) Set simulated professional scenarios according to the practical teaching tasks. The simulated professional scenarios are the carriers of practical teaching. The practical teaching mode proposed in this paper requires that the whole teaching process should be dominated by practical teaching, and the ideal teaching environment is real professional scenarios. Obviously, this requirement cannot be met at this stage. Therefore, Set up specific career activities or simulated career scenarios for students to train. To create simulated career scenarios, you can refer to the ERP enterprise management sandbox, learn from the actual business cases of enterprises, multimedia virtual reality, or design by teachers according to the teaching content. Teachers can simulate the scenarios by means of concrete objects, pictures, slides, audio recordings, videos, projectors, slides, VCD, etc., so as to provide students with real and natural financial management career scenarios. Let students be exposed to the financial management environment and experience the practical application of financial management.

(3) Skill drills and theoretical knowledge arrangement in practical teaching. To complete each typical task, they need to have some specific professional abilities, and these professional abilities of financial management need the support of theoretical knowledge more than many majors, especially engineering majors. Therefore, the teaching of necessary theoretical knowledge is interspersed in practical teaching. The arrangement of theoretical knowledge involves the problem of grasping degree and the characteristics of higher vocational education. Enough? For degrees. For? Feasibility analysis of project investment? Taking teaching as an example, the most important part of the feasibility analysis of project investment is financial feasibility analysis, and its skill requirements and theoretical support contents are shown in Table 1. In the teaching process, theoretical teaching and practical teaching should not be artificially divided into their proportions. At present, most teaching models write the proportion of theoretical and practical teaching into the teaching plan, which is inappropriate. The teaching of theoretical knowledge should be regarded as a part of practical teaching. In order to ensure that higher vocational students can better master vocational skills, the whole practical teaching process needs the support of theoretical knowledge.

(4) Evaluation and assessment. Daily teaching aims at specific abilities and focuses on the skills or technical indicators that make up each specific ability. The evaluation and assessment is conducted in a quantitative way for comprehensive abilities in simulated professional situations, and the order is the evaluation and assessment of individual skill indicators (three-level indicators)? Evaluation and assessment of work tasks (secondary indicators)? Evaluation and assessment of special ability (first-class index)? Evaluation and assessment of comprehensive ability. After the evaluation and assessment of comprehensive ability is completed, students' learning attitude, innovative spirit, research spirit and pragmatic spirit are tracked. Then students' professional ability is comprehensively evaluated, and the grades and overall descriptions of students' professional ability are obtained, and finally recorded in the student files (see Table 2). Take the fund-raising management module as an example, as shown in Table 3.

4. It needs to be solved and solved in practical application.