基于OBE理念的高职会计专业课程体系构建研究  

Research on the construction of accounting curriculum system in higher vocational colleges based on OBE concept

作　　者：陈雅冬 孙鹏阁 闫佳 何婷婷 CHEN Yadong;SUN Pengge;YAN Jia;HE Tingting(School of Finance and Economics,Shenzhen Institute of Information Technology,Shenzhen,Guangdong,China 518172;School of Modern Management,Zhejiang Institute of Industry and Trade,Wenzhou,Zhejiang,China 325000)

机构地区：[1]深圳信息职业技术学院财经学院,广东深圳518172 [2]浙江工贸职业技术学院,浙江温州325000

出　　处：《深圳信息职业技术学院学报》2024年第3期31-38,共8页Journal of Shenzhen Institute of Information Technology

基　　金：广东省哲学社会科学“十四五”规划学科共建项目(项目编号:GD22XYJ33);深圳信息职业技术学院2022年度校级科研项目(项目编号:SZIIT2022SK033);2021年度高校国内访问学者“教师专业发展项目”(项目编号:FX20211983);深圳市教育科学“十四五”规划课题一般项目(项目编号:ybzz21008);深圳市教育科学“十四五”规划课题共建项目(项目编号:dwzz22156);深圳信息职业技术学院第九批教育教学改革研究与实践项目(项目编号:2023djpjgyb18)。

摘　　要：随着粤港澳大湾区、中国特色社会主义先行示范区等国家战略的推进,深圳迎来了新的发展机遇,然而当前会计职业教育与大湾区经济发展需求不匹配,高职会计人才培养亟需转型。推动深圳会计职业教育高质量发展,使之成为深圳产业结构升级的重要动力,是职业教育必须担负的使命。以OBE理念为指导,采用文本挖掘方法分析高职会计专业人才的社会需求,按照社会需求、培养目标和培养规格、课程体系、课程考核逆向路径设计课程体系,以期为高职院校培养符合社会需求的会计人才提供借鉴。With the advancement of national strategies such as the Guangdong-Hong Kong-Macao Greater Bay Area and the pilot demonstration area of socialism with Chinese characteristics,Shenzhen has encountered new developmental opportunities.However,there is a current mismatch between accounting vocational education and the economic development needs of the Greater Bay Area,and there is an urgent need for transformation in the cultivation of higher vocational accounting talents.Promoting the high-quality development of accounting vocational education in Shenzhen,making it an important driving force for the upgrading of Shenzhen's industrial structure,is a mission that vocational education must undertake.Guided by the OBE concept and employing text mining methods to analyze the societal demand for higher vocational accounting professionals,this study designs a curriculum system along an inverse path from societal demand to training objectives and standards,to curriculum systems,and then to course assessment.The goal is to provide references for vocational colleges in cultivating accounting talents that meet societal demands.

关 键 词：OBE理念 人才培养 会计人才需求 文本挖掘 

分 类 号：F230[经济管理—会计学] G710[经济管理—国民经济]