基于SWOT模型有效性验证的财会类专业资产评估教学现状分析——以福建江夏学院为例

Teaching Situation Analysis of Assets Appraisal Curriculum of Finance and Accounting Major Based on Validity Verification of SWOT Model——A Case Study of Fujian Jiangxia University

运用SWOT分析模型构建财会类专业资产评估课程教学现状的四维度测量表,并选取李克特五点法作为量化方法。采用IBM SPSS Statistics 19.0软件对在线问卷调查方式收集到的数据进行描述性统计分析、度量可靠性分析、探索性因子分析、相关性分析等,从而对SWOT模型有效性作出验证。通过分析可知,该四维度测量表信度较好,基本反映出财会类专业《资产评估》课程教学现状;财会类专业资产评估课程教学亟需转型改革,规避"威胁"因素,转变"劣势"环境,借助"机会"条件,巩固和提升"优势"。

The four dimensions measurement table of teaching situation of Assets Appraisal curriculum offinance and accounting major was constructed by using SWOT analysis model and5-point Likert Scales used asa quantitative method.In order to verify the validity of the SWOT model,data collected by an online questionnaire were analyzed by descriptive statistics analysis,measurement reliability analysis,exploratory factor analysis and correlation analysis through using SPSS Statistics IBM19.0software.The results shown that the four dimensions measurement table’s reliability was good.And basically,it reflects the teaching present situation ofAssets Appraisal course of financial and accounting professional.Assets Appraisal course teaching need to reform.The“threats”factors should be avoided,weaknesses should be changed,and the"strengths"should beconsolidated and enhanced with the“opportunities”conditions.