论文部分内容阅读
会计专业课程应用性、实践性较强,会计岗位要求的专业人才不仅要掌握会计学基本理论知识,更要拥有丰富的实践操作能力。但会计专业教学过程缺乏对学生学习结果的有效评价,难以达成会计专业培养目标。因此,会计专业教学改革应适时植入OBE教育理念,以最终的教育目标为结果反向设计教学过程、课程及考核方式,以期培养出社会需要的高等应用型会计专门人才。本文分析了应用型大学会计专业教学现状,针对现状提出了基于OBE教育理念的会计专业教学改革新模式。
Accounting courses of practical application, practicality, accounting positions required professionals not only to master the basic theory of accounting knowledge, but also have a wealth of practical ability. However, the accounting professional teaching process lacks an effective evaluation of the results of student learning, it is difficult to achieve the accounting professional training objectives. Therefore, the teaching reform of accounting major should be promptly implanted OBE educational philosophy, the final goal of education as a result of the reverse design of teaching process, curriculum and assessment methods, in order to cultivate the social needs of higher application-oriented accounting professionals. This paper analyzes the present situation of accounting major teaching in applied university and puts forward a new teaching reform mode of accounting major based on the concept of OBE.