基于OBE的应用型高校数智财务实践课程体系优化研究  

The research on the optimization of the practical course system of digital intelligence finance in applied colleges and universities based on OBE

作　　者：路媛媛 LU Yuanyuan(School of Accountancy,Henan University of Engineering,Zhengzhou 451191,China)

机构地区：[1]河南工程学院会计学院,河南郑州451191

出　　处：《河南工程学院学报（社会科学版）》2024年第3期91-96,共6页Journal of Henan University of Engineering(Social Science Edition)

基　　金：河南省教育科学“十四五”规划项目(2021YB0314);河南省教学改革项目(2021JGLX096);河南工程学院教改项目(2021JYYB041)。

摘　　要：数智时代对应用型高校财务实践课程提出了新的挑战。当前,应用型高校财务实践课程存在诸如课程设置不完备、课程目标设置不完整、课程体系评价机制不健全、课程师资力量薄弱等问题。遵循OBE理念,优化数智财务实践课程体系的路径包括拓展数智时代财务人才培养目标、重构数智财务实践课程体系、重设实践课程目标及改进实践教学模式和实践课程评价等。另外,还应通过提升教师数智财务实践教学水平、积极拓展产学研实训基地和夯实数智财务前导课程体系来保障数智财务实践课程体系的优化。The era of digital intelligence has posed new challenges to financial practice courses in applied colleges and universities.At present,there are many problems in these courses,such as incomplete curriculum and goal setting,unsound evaluation mechanism and weak faculty.Following the OBE concept,this paper puts forward the path to optimize the financial practice course system,including expanding the training objectives of financial talents in the age of digital intelligence,reconstructing the practical course system of digital intelligence finance,resetting the course objectives,and improving the practical teaching mode and practical course evaluation.In addition,its optimization should also be guaranteed by improving the teaching level of teachers,actively expanding the industry-university-research practical training bases and consolidating the prerequisite course system.

关 键 词：OBE 应用型高校 数智财务 财务实践课程 

分 类 号：F230-4[经济管理—会计学] G642[经济管理—国民经济]