基于OBE的高级财务会计混合式“金课”构建及实践启示  

Mixed"Gold Course"Construction and Practical Enlightenment of Advanced Financial Accounting Based on OBE

作　　者：韩东岐 季秀杰[1] Han Dongqi;Ji Xiujie(Harbin Finance University,Harbin Heilongjiang 150030)

机构地区：[1]哈尔滨金融学院,黑龙江哈尔滨150030

出　　处：《对外经贸》2023年第9期112-115,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：黑龙江省高等教育教学改革项目《基于OBE教育理念的<高级财务会计>混合式“金课”建设的改革与实践》(项目编号:SJGY20210370)。

摘　　要：OBE理念是将学习成果作为教学过程导向的全新教学理念,与教育部号召的“金课”建设在实现过程上高度契合。高级财务会计作为会计学专业的核心课程,在OBE理念下进行高级财务会计混合式“金课”构建提升课程质量。课程组从教学目标、教学内容、教学模式和评价体系四个方面对“金课”构建提出设想并加以实践,在不断调整完善的过程中总结形成了构建思路与实践启示,从理念更新、教师综合能力提升、学生综合素质培养等方面,为相关学科课程的“金课”构建提供借鉴。The OBE concept is a brand new teaching concept that takes learning achievements as the guidance of teaching process,which is highly consistent with the implementation process of the"Golden Course"construction called by the Ministry of Education.As the core course of accounting major,advanced financial accounting is faced with many problems.The construction of advanced financial accounting mixed"golden course"under the OBE concept can improve the course quality.The curriculum team has put forward ideas and put them into practice from the four aspects of teaching objectives,teaching content,teaching mode and evaluation system.In the process of continuous adjustment and improvement,the curriculum team has summarized and formed the construction ideas and practical enlightenment,and provided reference for the construction of"golden curriculum"in related disciplines from the aspects of the connection of new and old teaching concepts,the improvement of teachers'comprehensive ability,and the cultivation of students'comprehensive quality.

关 键 词：OBE理念 成果导向 高级财务会计 混合式“金课” 

分 类 号：G642[文化科学—高等教育学]