基于OBE模式的中外合作专业会计实务课程实训模式研究

Research on the Practical Training Mode of Accounting Practice Courses for Sino-Foreign Cooperation Majors Based on OBE Mode

随着数字产业规模的持续扩大和传统会计岗位的数字化转型,会计职业所需要的岗位技能不再局限于专业知识和能力,因此,中外合作专业会计实务课程有必要引入学生学习结果导向理论(Outcome-Based Education,简称OBE),用于指导课程的数字化转型并开展线上线下混合式教学。在课程框架搭建和课程内容重构的过程中,应注重培养学生利用数字技术高效开展工作的能力,并要求学生掌握会计职业所需的核心数字技术。

With the continuous expansion of the scale of the digital industry and the digital transformation of traditional accounting posts,the post skills required by the accounting profession are no longer limited to professional knowledge and capabilities.Therefore,the Outcome-Based Education(OBE)is introduced into the accounting practice course of sino-foreign cooperation majors to guide the digital transformation of the course and carry out online and offline hybrid teaching.In the process of building the course framework and reconstructing the course content,attention should be paid to cultivating students'ability to use digital technology to carry out work efficiently,and students should be required to master the core digital technology required by the accounting profession.