数智时代会计类一流本科课程建设评价指标体系研究  

Research on the evaluation index system of first-class undergraduate courses for accounting in the digital intelligence era

作　　者：翟雨芹[1] 张敏[1] Zhai Yuqin;Zhang Min(Jincheng College of Nanjing University of Aeronautics and Astronautics,Nanjing 211156,China)

机构地区：[1]南京航空航天大学金城学院,江苏南京211156

出　　处：《江苏科技信息》2024年第7期118-121,共4页Jiangsu Science and Technology Information

基　　金：2021年度南京航空航天大学金城学院教育教学改革重点研究项目,项目名称:新商科数智化赋能一流课程建设探索与实践——以会计学专业基础课程为例,项目编号:2021-Z-06。

摘　　要：数智化技术的发展引发了教育课程的改革,会计类一流本科课程的建设进入了智能会计时代。文章基于会计类一流本科课程建设的价值追求,展开课程建设质量的评价研究。基于CIPP评价模式,构建了一套包含“课程基础”“课程支撑”“课程教学”“课程成果”4个一级指标,9个二级指标,25个三级指标的数智时代会计类一流本科课程评价指标体系。文章为数智时代会计类一流本科课程等级评定标准提供了依据,为应用型高校会计类一流本科课程建设提供了参考和借鉴。The development of digital technology has triggered the reform of educational curricula,and the construction of first-class undergraduate courses in accounting has entered the era of intelligent accounting.The article is based on the value pursuit of the construction of first-class undergraduate courses in accounting,and conducts an evaluation study on the quality of course construction.Based on the CIPP evaluation model,a first-class undergraduate course evaluation index system in the digital era of accounting has been constructed,which includes four primary indicators as “course foundation”,“course support”,“course teaching” and “course outcomes”,nine secondary indicators,and 25 tertiary indicators.This study provides a basis for the evaluation standards of first-class undergraduate courses in accounting in the era of digital intelligence,and provides reference and inspiration for the construction of first-class undergraduate courses in accounting in applied universities.

关 键 词：数智化 一流本科课程 评价体系 CIPP评价模型 会计专业 

分 类 号：G642[文化科学—高等教育学]