OBE理念下应用型本科高校教学改革——以成本会计课程为例  

Teaching Reform of Applied-Oriented Undergraduate Colleges and Universities Based on OBE Concept—Taking Cost Accounting Course asan Example

作　　者：孙振 池玉莲 马涛 Sun zhen;Chi Yulian;Ma Tao(Xinjiang University of Science and Technology,Korla Xinjiang 841000)

机构地区：[1]新疆科技学院,新疆库尔勒841000

出　　处：《山东纺织经济》2024年第3期42-45,共4页Shandong Textile Economy

基　　金：新疆维吾尔自治区科研创新项目“绿色发展、碳信息披露质量与企业财务绩效研究”(XJ2019G252)。

摘　　要：成果导向教育(Outcome-based education,简称OBE)是以教育产出为导向,以学生为中心,注重教学过程中持续改进为主要特征,能够助力应用型高校实现教学模式创新的教学理念。文章以成本会计专业课程为例证,重点从应用型本科高校推行课程教学改革的现实情况展开论述,同时基于OBE的教育理念,提出应用型本科高校课改的实施路径,将OBE理念融入到院校人才培养过程中,提高学生的专业素养与实践技能,更好地为人类社会造福,也为后续研究提供合理化建议与启示。Outcome Based Education(OBE)is an output-oriented,student-centered education with continuous improvement in the teaching process as its main feature,which can help application-oriented colleges and universities to realize the teaching mode innovation.Taking cost accounting courses as an example,the paper focuses on the actual situation of curriculum teaching reform in application-oriented undergraduate colleges and universities.At the same time,based on the educational concept of OBE,the paper proposes the implementation path of curriculum reform in application-oriented undergraduate colleges and universities,and integrates the concept of OBE into the talent training process of colleges and universities to improve students'professional quality and practical skills,so as to better benefit the human society.It also provides reasonable suggestions and enlightenment for the follow-up research.

关 键 词：OBE理念 应用型 成本会计 教学改革 

分 类 号：F275[经济管理—企业管理] G642[经济管理—国民经济]