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基于拔尖人才培养的会计学原理课程教学改革研究

Research on Teaching Reform of Accounting Principles Course Based on the Cultivation of Top Talents

  • 摘要: 拔尖会计人才的培养有助于推动会计行业的转型升级,能够为经济高质量发展提供坚实的会计人才支持。结合“新文科”背景下复合型会计人才培养方案,确立以学生为中心的教学理念,以高阶能力培养为导向的教学目标。教学过程以OBE教学理念为指导,坚持目标导向及问题导向,打破传统教学限制,进行教学逆向设计。实施“MOOC+SPOC+翻转课堂”混合教学模式,应用ERP沙盘模拟实操演练,借助仿真实验室、企业云平台等进行双轨教学。引进增值性评价理念,实现教学评价多元化,全方位提升拔尖会计人才培养质量。

     

    Abstract: The cultivation of outstanding accounting talents will help promote the transformation and upgrading of the accounting industry and provide solid accounting talent support for high-quality economic development. Combining the training program of compound accounting talents under the background of “new liberal arts”, we should establish a student-centered teaching concept, and a teaching goal oriented to the cultivation of high-level capabilities. The teaching process is guided by the OBE teaching concept, adheres to goal orientation and problem orientation, breaks the limitations of traditional teaching, conducts reverse design of teaching, and integrates ideological and political education into the whole process. Promote the “MOOC+SPOC+flipped classroom” hybrid teaching model, apply ERP sandbox simulation and practical exercises, and use simulation laboratories and enterprise cloud platforms for dual-track teaching. Introduce the concept of value-added evaluation, realize the diversification of teaching evaluation, and comprehensively improve the quality of training of outstanding accounting talents.

     

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