基于OBE理念的财会专业学生财务分析能力培养研究  

Financial Accounting Majors’Financial Analysis Ability Training Based on the OBE Concept

作　　者：谢宜章[1] 李标 XIE Yizhang;LI Biao(Business School,Hunan Agricultural University,Changsha,Hunan 410128)

机构地区：[1]湖南农业大学商学院,湖南长沙410128

出　　处：《湖南第一师范学院学报》2024年第3期89-95,共7页Journal of Hunan First Normal University

摘　　要：数字经济时代下,财会人才供需矛盾日益凸显,财会教育改革势在必行。财务分析课程是高质量财会人才培养的重要支撑,因此,学生财务分析能力培养尤为重要。基于数智化时代财会人才培养的机遇和挑战,发现财会教育存在教学目标定位滞后、教学设计忽视实践能力培养以及评价反馈体系缺乏全面性与创新能力导向等问题。因此,通过引入OBE理念,以产出为导向明确教学目标、以创新为指引优化教学设计、以交互为纽带强化教学评价提高财务分析课程质量,进而提升学生财务分析能力,使其不断适应社会新形势与新需求。In the era of digital economy,the contradiction between supply and demand of financial accounting talents is becoming increasingly prominent,and the reform of financial accounting education is imperative.Financial analysis course is an important support for the training of high-quality financial accounting talents.Therefore,the training of students’financial analysis ability is of particular significance.Based on the opportunities and challenges of financial accounting talent training in the era of digital intelligence,it is found that the financial accounting education has the following problems such as the lag of teaching objectives,the neglect of practical ability training in teaching design,and the lack of comprehensiveness and innovative ability orientation in the evaluation feedback system.Therefore,through the introduction of OBE concept,the teaching objectives are defined by output orientation,the teaching design is optimized by innovation guidance,and the teaching evaluation is strengthened and the quality of financial analysis courses is improved by interaction link,so as to sharpen students’financial analysis ability,so that they can constantly adapt to the new situation and new needs of society.

关 键 词：成果导向理论 财务分析能力 数智化 

分 类 号：G643[文化科学—高等教育学]