基于能力范式的财务会计教学改革探析

EXPLORING OF FINANCIAL ACCOUNTINGTEACHING REFORM BASED ON THE COMPETENCY PARADIGM

《财务会计》课程是高校经管类专业的主干核心课程之一.传统的财务会计教学滞后于实践,阻碍教学目标的实现.本文从《财务会计》课程的教学现状出发,以能力范式理念为指导,以学生学习产出为导向,在大智移云物区背景下分析《财务会计》教学过程中存在的诸如教学模式固化、教材内容滞后、理论实践“两张皮”、双师型教师占比低、教师团队建设不足、考核方式单一等方面的问题,提出开展以学生为中心的教学模式、丰富教学资源、加强理论与实践融合共进、增强师资力量、改革课程考核评价方式等教学改革的建议,使本课程的教学在应用型高校中真正达到能力范式下学生的人才培养目标要求.

The course of Financial Accounting is one of the main core courses for economic and management majors in colleges and universities.The traditional teaching of Financial Accounting lags behind the practice and hinders the realization of teaching objectives.Starting from the teaching status of Financial Accounting course,guided by the concept of competency paradigm and oriented by students′learning output,we analyze the problems in the teaching process of Financial Accounting in the context of next-generation information technology.These problems include solidified teaching mode,lagging content of teaching materials,discrepancy of theory and practice,low percentage of double-qualified teachers,insufficient construction of teacher teams,single assessment method etc.In addition,we propose to carry out student-centered teaching mode,enrich teaching resources,strengthen the integration of theory and practice,enhance teachers,reform course assessment and evaluation methods,ect.Through the above-mentioned initiatives,the teaching of this course in applied colleges and universities can truly meet the requirements of talent training goals for students under the competency paradigm.