基于行动学习的成本管理会计课程教学研究

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摘 要 行动学习法是一种由内部人解决内部问题的自我学习模式，文章利用GROW模型将行动学习法运用于专业课程教学设计中，以成本管理会计课程为例，构建了教师针对具体问题从目标设定，到分析现状提出方案，再到形成计划反思质疑的教学设计体系，有利于教学方案的有效制定。

关键词 行动学习法；GROW模型；成本管理会计；教学模式

中图分类号：G424                             文献标识码：A     DOI：10.16400/j.cnki.kjdk.2025.03.023

Research on the Teaching of "Cost Management Accounting"

Course Based on Action Learning

SHANG Yu， LI Chenshu

（School of Management， China University of Mining & Technology（Beijing）， Beijing 100083）

Abstract Action learning is a self-learning model where insiders solve internal problems. In this paper， the GROW model is used to apply the action learning method to the instructional design of professional courses. Taking the Cost Management Accounting course as an example， an instructional design system is constructed for teachers to go from goal-setting for specific problems， to analyzing the current situation and proposing solutions， and then to forming plans and reflecting and questioning. This is conducive to the effective formulation of teaching plans.

Keywords action learning; GROW model; Cost Management Accounting; teaching mode

行动学习法是由英国管理学家Reg Revans提出的一种学习过程，在这个过程中成员建立学习小组分享经验，根据具体经验总结出新的见解，并在解决问题的情境下进行实践，以检验经验的正确性。（剩余3851字）