“2+X”证书制度下“对证施教”的本科教学改革研究——以财务会计教育专业为例  

Research on Undergraduate Teaching Reform under the 2+X Certificate System:Taking Financial Accounting Education Major as an Example

作　　者：孙丹 马久云 SUN Dan;MA Jiu-yun(Academic Affairs Office,Aba Teachers University,Aba,Sichuan 623002,China;School of Economics and Management,Aba Teachers University,Aba,Sichuan 623002,China)

机构地区：[1]阿坝师范学院教务处,四川阿坝623002 [2]阿坝师范学院经济与管理学院,四川阿坝623002

出　　处：《教育教学论坛》2023年第41期73-76,共4页Education And Teaching Forum

基　　金：2020年度阿坝师范学院教学研究改革项目“1+X证书制度下‘对证施教’的教学改革研究”(202007001);2020年度阿坝师范学院实践教学类综合改革项目“新文科生态下——财会专业以虚拟仿真为核心打造多维一体的综合实训的教学改革研究”(202006012)。

摘　　要：随着“1+X”证书制度试点工作的不断发展,高职院校启动的证书试点变得多样化,“应用型”转型的本科院校也逐步深入。财务会计教育专业作为一个集会计学、经济和管理为一体的管理学本科专业,基于“1+X”证书制度,探索“2+X”证书制度,对培养从事教学、科研及财务管理工作的高素质人才具有重要意义。通过研究和探索“2+X”证书制度,探索在“财务综合实训”等实践课程中融入“对证施教”,实施人才培养改革。从学习效果和学习评价看改革初见成效,后期也将加强探索并不断改进。With the continuous development of the pilot work of the“1+X”certificate system,the pilot certificate launched by higher vocational colleges has become diversified,and the“application-oriented”undergraduate colleges have gradually deepened.The financial accounting major of education,as a management undergraduate major,integrating accounting,economics and management,based on the“1+X”certificate system,exploring the“2+X”certificate system is of value to cultivate high-quality talents engaged in teaching,scientific research and financial management.Through researching and exploring the“2+X”certificate system,this paper integrates“teaching based on certificate”into practical courses such as Comprehensive Financial Training and implements talent training reform.The initial results of the reform can be seen from the learning effect and learning evaluation,and the later stage will also strengthen exploration and continuous improvement.

关 键 词：“2+X”证书制度 “对证施教” 财务会计教育 

分 类 号：G642.0[文化科学—高等教育学]