基于OBE理念的智能化会计人才培养研究

Research on the Cultivation of Intelligent Accounting Talents Based on OBE Concept

通过对本科会计人才培养现状进行调研,文章提出以大智移云为代表的新技术条件下智能化会计人才培养应从人才培养目标重构、课程设置方案优化、“双师型”师资队伍建设、实践实验平台搭建和多元化评价体系建立等方面着手,构建一种基于OBE理念,以预期“学习产出”为中心的智能化会计专业本科人才培养模式。相关研究结果为我国当前智能化会计人才的培养提供参考,以促进会计专业教学转型发展。

By conducting research on the current situation of undergraduate accounting talent cultivation,the paper proposes that under the new technological conditions represented by Dazhiyi Cloud,the cultivation of intelligent accounting talents should start from the reconstruction of talent cultivation goals,optimization of course design plans,construction of a"dual teacher"teaching team,construction of practical experimental platforms,and establishment of a diversified evaluation system,etc.,to construct an intelligent accounting undergraduate talent training model based on OBE concept and centered on expected"learning output".The relevant research results provide reference for the training of intelligent accounting talents in China,and promote the transformation and development of accounting teaching.