双创背景下高校创新创业教育与管理会计教学融合研究

Research on the Integration of Innovation and Entrepreneurship Education and Management Accounting Teaching in Colleges and Universities under the Background of Mass Entrepreneurship

国家高度重视高等教育的高质量发展,而创新创业教育作为一种高素质人才培养方式,其提质增效有赖于与相关理论教学进行融合。为支持创新创业项目的实际落地,本研究针对高校在创新创业教育与管理会计教学融合中探索出的两种模式:创新创业教育融入管理会计教学、管理会计融入创新创业教育,结合现有研究阐述融合的可行性,基于教学对象、目标、教学内容等方面对融合模式与路径进行探讨,并指出课程融合在课时、教学资源、教师能力等方面存在的困难。

The state attaches great importance to the high-quality development of higher education,and innovation and entrepreneurship education,as a high-quality talent training method,its quality and efficiency improvement depends on the integration with relevant theoretical teaching.In order to support the actual implementation of innovation and entrepreneurship projects,this study aims at two modes explored by colleges and universities in the integration of innovation and entrepreneurship education and management accounting teaching:innovation and entrepreneurship education is integrated into management accounting teaching,and management accounting is integrated into innovation and entrepreneurship education.In combination with existing research,based on the teaching object,goal,teaching content and other aspects,this paper discusses the integration mode and path,and points out the difficulties of curriculum integration in terms of class hours,teaching resources,teachers’abilities,etc.