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作 者:王凤[1] 罗忠莲 WANG Feng;LUO Zhong-lian(School of Management,Jiujiang University,Jiujiang 332005,China;School of Finance and Economics,Jiangxi Normal University,Nanchang 330022,China)
机构地区:[1]九江学院管理学院,江西九江332005 [2]江西师范大学财政金融学院,江西南昌330022
出 处:《宜春学院学报》2025年第2期120-124,共5页Journal of Yichun University
摘 要:针对传统会计实践教学中理论与实践脱节的问题,提出了一种基于“项目导入、任务驱动”教学法的会计实践教学模式。该模式通过引入真实或模拟企业会计项目,以任务驱动为核心,旨在提升学生的实践能力、创新能力和团队协作能力。从“价值意蕴”“理论逻辑”“实践范式”三个方面对该模式进行了深入分析,搭建“任务情境-知识嵌入-能力转化”三阶递进教学框架,并结合实际探讨了其设计思路、实施步骤、保障措施与预期效果,以期为会计实践教学改革提供新的路径。To address the disconnect between theory and practice in traditional accounting education,this study proposes an accounting practice teaching model based on the“project-oriented,task-driven”pedagogy.This model integrates authentic or simulated corporate accounting projects with task-driven methodologies,aiming to enhance students’practical skills,innovative thinking,and collaborative competence.Delving into its“value orientation”,“theoretical underpinnings”,and“implementation framework”,the paper constructs a three-tier progressive teaching structure:“task scenario construction knowledge embedding competency transformation”.Fu-rthermore,it systematically explores design principles,operational procedures,safeguard mechanisms(such as dual-qualification faculty training and industry-academia alignment incentives),and anticipated outcomes.By bridging pedagogical gaps through scenario-based learning and industry-aligned skill development,this research offers a novel pathway for advancing accounting practice education reform.
分 类 号:G427[文化科学—课程与教学论]
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