从复式记账到云财务价值共享——工科特色财务类专业“2345”跨时空实践教学体系的构建

在国内工科大学里,作为相对薄弱的财务专业人才培养模式上普遍存在理论与实践相脱节的问题,更存在因为受场地、时间、规模等限制无法系统化开展实践的弊端。学校的财务管理专业实践教学体系以跨时空实践体系构建为出发点,构建了“双化、三融合、四能并举、五轮驱动”全方位实践教学体系,有效突破传统实践模式下实验时间、空间和平台对开展大型综合实践的制约,通过课内课外协同,跨课程、跨学期、跨场所、跨时间分步实施财务基本理念与实现能力培养综合实践,对工科院校财务类专业开设工科特色的实践教学体系进行了有益的探索。

In domestic engineering universities,as a relatively weak training model for financial professionals,there is a widespread problem of disconnection between theory and practice,and there are also disadvantages that cannot be systematically developed due to restrictions on space,time,and scale.Our school's professional practice system in financial management takes the construction of a cross-temporal practice system as the starting point,and builds an all-round practice teaching system of"dualization,triple integration,four abilities,and five-wheel drive",effectively breaking through the experimental time,space and platform restrict to the development of large-scale comprehensive practice.Through intra-and extra-curricular collaboration,the basic financial concepts and the comprehensive practice of achieving ability training can be implemented step by step across courses,semesters,locations,and time,and have engineering courses for finance majors in engineering colleges.The characteristic practical teaching system carried out beneficial explorations.