基于OBE理念的会计专业课程体系研究

The Research on the Course System of Accounting Specialty Based on OBE Concept

OBE(Outcomes-Based Education)理念,也叫做成果导向教育理念,其倡导以学生最终的学习成果即学习产出为教学导向,结合企业行业的用人需求,制定学校培养计划、建设课程体系、设计实施教学过程并确定毕业标准。研究分析在OBE理念引导下,如何拓展高职院校会计专业课程体系改革思路,以期为高职会计专业建设以及整个高职教育事业改革的方向添砖加瓦。

OBE(Outcomes-Based Education)education concept,known as outcome-oriented concept,advocates that the final learning outcome of students,namely the learning output is regard as the teaching orientation,and combined with the employment needs of the enterprise industry,schools can formulate school training plans,construct curriculum systems,and design and implement teaching process and make the graduation criteria.This paper studies and analyzes the course system of accounting major in higher vocational colleges and how to expand the reform of the course system of accounting major in higher vocational colleges under the guidance of OBE idea,in order to contribute to the construction of accounting major in higher vocational colleges and the direction of the reform of higher vocational education.