OBE教育理念下高职会计专业实践教学体系的构建

Construction of practical teaching system of higher vocational accounting specialty under OBE education concept

实践教学是高职会计专业人才培养的关键环节。基于成果导向(OBE)理念,根据行业企业会计人才的需求状况,构建“三维一体”实践教学体系,即以培养学生岗位技能为本位,构建“单项课程训练、学科竞赛平台、综合实习实训”的“三维”实践教学体系。三个维度协同作用,做到实践教学不断线,着力培育“知战略、懂业务、精财务、会分析、善沟通、勤学习”的高素质复合型创新性会计人才,为经济转型升级、高质量发展输送动能。期望为高职会计专业实践教学效果的提升提供新途径新做法,推动会计工作适应数字化转型,实现“提质增效”的改革发展目标。

Practice teaching is a key link in the process of higher vocational accounting talent cultivation,this article is based on results orientation(OBE)concept,according to industry enterprise accounting personnel demand,build a"three-dimensional"practice teaching system,namely to cultivate students'ability as the standard,build a"single course training,discipline competition platform,integrated practice"of the"three dimensional"practice teaching system.The synergy of the three dimensions ensures continuous practice teaching,and focuses on cultivating high-quality compound innovative accounting talents with"strategic knowledge,business knowledge,financial knowledge,analysis skills,good communication and diligent learning",so as to deliver momentum for economic transformation and upgrading and high-quality development.It is expected to provide new ways and methods for improving the practical teaching effect of accounting major in higher vocational colleges,promote the accounting work to adapt to the digital transformation,and achieve the reform and development goal of"improving quality and efficiency".