基于OBE理念的数字经济会计人才培养模式的实现路径  

The Realization Path of the Training Mode of Accounting Talents in Digital Economy Based on OBE Concept

作　　者：刘明叶 张佳茜 Liu Mingye;Zhang Jiaqian(School of Accounting,Hebei University of Economics and Business,Shijiazhuang Hebei 050061)

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《对外经贸》2024年第12期142-144,156,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：河北省教育科学“十四五”规划课题“需求导向下的数字经济会计人才培养模式及实现路径研究”(项目编号:2303036)。

摘　　要：随着数字经济时代的到来,会计行业逐渐走向数字化、智能化,传统的核算型会计也正在向预算决策管理型会计转型。在此背景下,企业所需要的会计人才更加偏向复合型的新会计人才。构建基于OBE的“培养目标—教学与实践—评价”全链式的会计人才培养模式,探索该模式下的会计人才培养路径:以行业需求确立会计人才培养目标,基于OBE理念重构课程体系,通过产教融合完善教学新模式,持续完善会计人才培养评价体系。With the advent of the digital economy,the accounting industry is gradually moving towards digitalization and intelligence,and traditional accounting accounting is also transforming into budget decision-making management accounting.In this context,the accounting talents needed by enterprises are more inclined to compound new accounting talents.Construct a full-chain accounting talent training model based on OBE of"training objectives-teaching and practice-evaluation",and explore the training path of accounting talents under this model:meet the needs of the industry,establish accounting talent training goals,reconstruct the curriculum system based on the OBE concept,improve the new teaching model through the integration of industry and education,continuously improve,and build an evaluation system for accounting talent training.

关 键 词：会计专业 人才培养 OBE理念 数字经济 

分 类 号：F230-4[经济管理—会计学]