财务管理是高职院校会计专业的专业核心课,是一门实践性、应用性都很强的学科。该课程理论抽象,涉及的知识点的系统性较强,计算公式多,计算量大,是教学难度较大的课程之一。财务管理课程中的很多内容都涉及到企业生产经营过程,而高职的学生缺乏必要的社会实践经验,对企业的生产经营过程缺乏认知,认为课程抽象难懂。再加上高职学生数学基础较差,较 Financial management is the professional core course of accounting major in higher vocational colleges, which is a practical and applied subject. The theory of the course is abstract, the systematic knowledge of the points involved is strong, the calculation formula is large, and the calculation is huge, which is one of the difficult courses for teaching. Many aspects of the course of financial management involve the process of production and management of enterprises. However, the students in higher vocational schools lack the necessary experience in social practice and lack of cognition of the production and operation of enterprises. They think that the course is abstractly difficult to understand. Coupled with poor math foundation of higher vocational students, more