基于FD-QM的“财务会计理论与实务”线上线下课程建设研究  

Research on the Online and Offline Course Construction of"Financial Accounting Theory and Practice"Based on FD-QM

作　　者：刘永丽[1] 周浩东 穆品静 LIU Yongli;ZHOU Haodong;MU Pinjing(Zhengzhou University of Aeronautics,Zhengzhou 450000,China)

机构地区：[1]郑州航空工业管理学院商学院,河南郑州450000

出　　处：《管理工程师》2024年第4期74-80,共7页Management Engineer

基　　金：河南省研究生教育改革与质量提升工程项目(YJS2024ZX40);郑州航院教育教学改革研究与实践重点项目“新文科背景下经管类专业虚拟教研室建设模式研究”(zhjy23—01);河南省2023年虚拟教研室建设项目“会计学专业虚拟教研室”。

摘　　要：随着信息技术的迅速发展和教育模式的变革,如何有效提升研究生课程的教学质量和学习效果成为一个重要课题。文章以FD-QM标准为指导,以专硕研究生“财务会计理论与实务”课程为对象,遵循“一致性构建”原则,按照课程建设目标,将学习目标、学习活动、学业考核等进行线上和线下的有机融合,得出课程设计方案。方案经过实施发现,依据FD-QM标准进行课程设计,可降低设计者的主观性与盲目性对课程设计的影响,使得课程设计更为科学合理。遵循FD-QM标准中的“一致性构建原则”可以真正做到“以学生为中心”,让各类课程资源得到更有效地利用。以FD-QM标准为指导设计课程,在提高教学质量的同时,还会帮助课程设计者达成课程建设目标。With the rapid development of information technology and the transformation of education models,how to effectively improve the teaching quality and learning effects of graduate courses has become an important topic.This article takes the FD-QM standard as a guide,takes the professional master's graduate course"Financial Accounting Theory and Practice"as the object,follows the"consistency construction"principle,according to the course construction goals,integrates the learning objectives,learning activities,academic assessments,etc.online and offline,and comes up with a course design plan.After the implementation of the plan,it was found that designing courses based on the FD-QM standard can reduce the subjectivity and blindness of the designer's impact on course design,making the course design more scientific and reasonable.Following the"consistency construction principle"in the FD-QM standard can truly achieve"student-centered",allowing various course resources to be used more effectively.Designing courses guided by the FD-QM standard will increase the quality of teaching while also helping course designers achieve course construction goals.

关 键 词：FD-QM标准 财务会计理论与实务 线上线下 

分 类 号：F230-4[经济管理—会计学]