基于CBE&OBE的基础会计课程教学改革探索  

Exploration on the Teaching Reform of Basic Accounting Course Based on CBE&OBE

作　　者：张桂丽[1] 

机构地区：[1]河南财政税务高等专科学校,河南郑州451464

出　　处：《科教导刊》2016年第5期75-76,148,共3页The Guide Of Science & Education

摘　　要：CBE模式是基于能力培养的教育模式;OBE是以"成果导向"的教育模式。基础会计作为会计专业的入门课程,在教学过程中存在着一些问题,本文在借鉴CBE&OBE模式的基础上,对基础会计课程的教学改革进行了探索。CBE model is based on the ability of the education model; OBE is the 'results oriented' education model. As an introductory course of accounting profession, basic accounting has some problems in the course of teaching. In this paper, the teaching reform of basic accounting course is explored on the basis of drawing lessons from the CBE&OBE model.

关 键 词：CBE OBE 基础会计课程 教学改革 

分 类 号：G712[文化科学—职业技术教育学] F230-4[文化科学—教育学]