大数据背景下高职"管理会计"课程教学改革研究

Research on teaching reform of"management accounting"course in higher vocational colleges under background of big data

“管理会计”是高职会计专业必修课程之一。随着大数据技术在高职教育体系中的应用,构建顺应大数据技术发展的“管理会计”课程教学模式是提高课程教学质量、培养学生灵活应用会计管理策略的重要举措。针对“管理会计”课程教学存在的问题,本着形成战略性教学管理模式、重构课程内容体系以及构建全方面形成性评价反馈体系的总体思路要求,采取构建教学资源数据库,实现优质教学资源共享;创新教学方法,增强学生学习体验;采取多维度教学评价体系,强调过程性考核评价;建设“双师型”教师,提升教师大数据应用能力等路径,推动“管理会计”课程教学工作高质量发展,以培养符合用人单位要求的高素质人才。

"Management accounting"is one of the compulsory courses for vocational accounting majors.With the application of big data technology in the vocational education system,constructing a teaching model for the"management accounting"course that conforms to the development of big data technology is an important measure to improve the quality of course teaching and cultivate students'flexible application of accounting management strategies.In response to the problems in the teaching of the"management accounting"course,following the overall requirements of forming a strategic teaching management model,restructuring the course content system,and constructing a comprehensive formative evaluation and feedback system,we adopt the construction of a teaching resource database to achieve the sharing of high-quality teaching resources.Innovative teaching methods to enhance students'learning experience.Adopting a multi-dimensional teaching evaluation system,emphasizing process based assessment and evaluation.Building"double qualified"teachers,enhancing teachers'ability to apply big data,and promoting the high-quality development of‘management accounting"course teaching,in order to cultivate high-quality talents that meet the requirements of employers.