基于OBE理念的大数据与会计专业人才培养路径优化策略

Optimization Strategy of Training Path for Big Data and Accounting Professionals Based on OBE Concept

面对大数据与会计专业人才培养方面的诸多困境,基于OBE理念,优化人才培养体系:构建包含专业能力、社会能力和方法能力的职业能力框架;构建包含“公共基础模块+专业精深模块+数智经济模块+行业精选模块+知识整合模块”五模块的课程体系;围绕学习成果的确定、学习成果的习得过程与学习成果习得程度的考核,优化混合式教学模式;打造高素质“双师双能型”师资队伍;建设适应于大数据时代的现代化实训室;实施过程性考核与终结性考核一体的多元考核方法。

Concerning the challenges confronting the training of big data and accounting professionals,this paper suggests that the talent training system can be optimized based on OBE concept by the following countermeasures:to build a professional ability framework including professional ability,social ability and method ability;to build a curriculum system including five modules:foundation module+professional module+digital intelligence economy module+industry essence module+knowledge integration module;to enhance the mixed teaching mode revolving the confirmation of learning achievements,the assessment of the acquisition process as well as the acquisition performance;to build a high-quality"double qualified and double capable"teaching personnel;to build a modern training room catering for the era of big data;to implement the diversified assessment method integrating formative assessment and final assessment.