基于“新商科”的会计实践教学体系构建与创新  

Construction and Innovation of Accounting Practice Teaching System Based on"New Business"

作　　者：刘海英 赵改玲 党晓峰 黄电 LIU Haiying;ZHAO Gailing;DANG Xiaofeng;HUANG Dian(Business School,Lingnan Normal University,Zhanjiang 524048,Guangdong,China)

机构地区：[1]岭南师范学院商学院,广东湛江524048

出　　处：《岭南师范学院学报》2021年第3期31-38,共8页Journal of Lingnan Normal University

基　　金：教育部产学研协同育人项目(202002195012);2020年广东省高等教育教学改革项目(370)和(376);2019年岭南师范学院教育教学改革项目(LSJGYB1921)。

摘　　要：随着互联网技术的不断发展,传统会计实践教学体系已不再适应新商业模式对新商科人才需求的变化。如何构建创新型会计实践教学体系成为很多高校教学改革面临的主要问题。基于对现有会计实践教学课程体系存在问题的分析,提出了构建“五维互动、螺旋递进”式会计实践教学体系,通过以创新创意能力为核心的五大课程群,以及以OBE为导向、以翻转课堂为主的创新型课堂,来激发学生创新思维、实现学生综合实践能力的提升。进一步提出了相应的实施措施。With the continuous development of internet technology,the traditional accounting practice teaching system can no longer adapt to the training mode of new business talents.Renewing the system has become the main task of teaching reform in many universities.Based on the analysis of the current system,a"five dimensional interaction and spiral progressive"accounting practice teaching mode is proposed,furthered with corresponding measures.Through constructing five curriculum groups within innovative creative ability as the core and building a flipped classroom with OBE guide,it can stimulate students’innovative mining and improve their comprehensive practical ability.

关 键 词：新商科 五维互动 螺旋递进 会计实践教学体系 

分 类 号：F230[经济管理—会计学]