数字化转型背景下“成本会计”混合式教学改革——基于目标问题导向的实践

On the Reform of Blended Learning for“Cost Accounting”Under the Background of Digital Transformation——Based on the Practice of Target Problem-oriented Concept

数字经济时代人才需求发生巨大改变,这必然要求高等教育数字化转型,以实现高等教育人才培养的新目标。在“目标问题导向”教学理念的指导下,借助信息化工具和教学平台,重构教学内容、创建教学模式、自然渗透课程思政、设计教学流程以及构建多元化评价体系,收集、分析、利用课堂教学数据以指导教学,识别与干预学生的短板,较有效地提升了教学效果。对照分析结果显示,教学改革班的期末成绩优良率明显高于传统教学班,这在一定程度上支持了混合式教学对“成本会计”课程改革所起的促进作用和积极影响。

In the era of digital economy,the demand for talents has changed dramatically,which inevitably requires the digital transformation of higher education in order to achieve the new goal of higher education personnel training.Guided by“Target Problem-oriented”concept for teaching,with the help of tools of information and network education platform,teaching content is reconstructed,new teaching models are created,ideological and political education is naturally permeated,teaching process is newly designed and multi-diversification system of assessment is established.Data from teaching is collected,analyzed and used to guide teaching and to identify and correct shortcomings of students,which can effectively improve the teaching effect.Comparative analysis shows that the final grade of experiment classes is obviously higher than that of class in which traditional teaching model is adopted.The result of comparative analysis can also provide some evidence to support the positive effect of the reform of blended-teaching in Cost Accounting.