基于“教、赛、学”一体化的会计学专业创新创业课程体系建设研究  

A Study on the Construction of the Innovative and Entrepreneurial Course System of Accounting Based on the Integration of “Teaching, Competition, and Learning”

作　　者：林颖华[1] LIN Yinghua(Chengyi College of Jimei University, Xiamen, Fujian 361021, China)

机构地区：[1]集美大学诚毅学院管理系会计学教研室

出　　处：《北京城市学院学报》2019年第3期56-61,共6页Journal of Beijing City University

基　　金：2017年福建省教育厅中青年教师科研项目:《创新驱动发展战略下福建省高新技术企业R&D支出会计政策选择的影响与研究》(JAS170859);福建省教育科学“十三五”规划2017年度课题:《创新创业教育与专业教育融合途径研究——以会计学专业为例》(FJJKCG-152)

摘　　要：创新创业教育是深化改革背景下双创战略在教育领域的践行方向。可从创新创业意识、能力、结果三个维度解读创新创业教育的内涵。同时,会计学专业是传统专业且与经济发展密切相关,但在创新创业教育背景下,目前会计学专业课程体系建设存在师资力量不足、课程目标时代性不足、课程内容实操性不足等困境。据此,基于“教、赛、学”一体化思路的会计学创新创业课程体系建设,提出了如下建议:建设会计学专业“双师”型教师队伍、明确课程目标体系建设、完善课程内容体系建设。Under the background of deepening reform, innovation and entrepreneurship education is the practical orientation of the Innovation and Entrepreneurship Strategy in the field of education. The connotation of innovation and entrepreneurship education can be interpreted from the three dimensions of its awareness, ability, and result. At the same time, Accounting is a traditional major which closely relates to economic development. However, in the context of innovation and entrepreneurship education, there are difficulties in its course system construction, such as inadequate teaching staff, lack of contemporaneity inits curriculum objects, and insufficient practical operation in its course content. Therefore, based on the idea of “teaching, competition, and learning” integration, this paper puts forward the following suggestions: to build a “double-qualified” teaching professionals of Accounting, to clarify the construction of curriculum objective system, and to improve the construction of curriculum content system.

关 键 词：“教、赛、学”一体化 会计学专业 创新创业课程体系 

分 类 号：G642.3[文化科学—高等教育学]