创业能力导向的大学生创业财务教育改革研究

陈晓敏

摘  要：新时代下，高校创新创业教育蓬勃发展，但大学生创业项目整体质量低下，创业失败率超过90%。研究表明财务思维缺乏、融资落空、投资决策失误等财务问题是大学生创业失败的主要原因之一，大学生创业在经营成长过程中也面临种种财务难题，大学生创业实践中财务能力缺失问题凸显。因此，论文进行以创业能力导向的大学生创业财务教育改革研究。首先明确大学生创业财务教育的目标应该是通过创业财务教育使学生具备一定的财务思维与能力;其次应根据大学生创业实践需要按照创业企业不同发展阶段安排创业财务教育内容体系;然后进行与培养目标定位及内容体系相匹配的教材、教学模式改革以及师资队伍建设。论文构建系统、科学的大学生创业财务教育体系可以拓宽创新创业教育研究领域，为完善高校创新创业教育体系提供理论借鉴。

关键词：创业能力;创业财务教育;教学改革

中图分类号：F23      文献标志码：A 文章编号：2096-000X（2018）24-0026-04

Abstract： In the new era， the innovation and entrepreneurship education in Colleges and universities is booming， but the overall quality of College Students' entrepreneurial projects is low， and the failure rate of entrepreneurship is over 90%. The paper shows that financial problems such as lack of financial thinking， financial failure and investment decision making are one of the main reasons for the failure of college students to start a business. The financial difficulties of college students in the process of business development are also faced with financial problems， and the lack of financial ability in College Students' entrepreneurial practice is highlighted. Therefore， this paper conducts a research on entrepreneurial education oriented financial education reform for college students. First of all， it is clear that the goal of College Students' entrepreneurial  financial education should be to make the students have certain financial thinking and ability . Secondly， according to the needs of the college students' entrepreneurial practice， they should arrange the content system of the financial education according to the different stages of the development of the enterprise. Matching teaching materials， teaching mode reform and teaching staff construction. This paper constructs a systematic and scientific system of College Students' entrepreneurial financial education to broaden the research field of innovation and entrepreneurship education， and provides a theoretical reference for improving the innovation and entrepreneurship education system in Colleges and universities.

Keywords： Entrepreneurial ability; financial education for entrepreneurship; reform in education

一、概述

新时代下，高校创新创业教育蓬勃发展，大学生成为创业主力军。中国人民大学2018年2月发布的《中国大学生创业报告（2017年）》显示大学生的创业热情持续高涨，26%的在校大学生有强烈或较强的创业意愿，相比2016年的18%有明显提高，大学生正在和曾经创业的比例高达30%。但大学生创业项目整体质量低下，麦可思就业报告和中国大学生创业网的数据显示大学生创业失败率超过90%。“鼓励创业”与“有效創业”之间还存在尚未跨越的鸿沟（梅红，宋小平，2016）。……