“信息+结构+转化”课程教学模式探究——以“会计学原理”为例-《集美大学学报（教育科学版）》

文章信息/Info

Title:: The Teaching Mode of “Information+Structure+Transformation” in the Course of “Accounting Principles”

Author(s):: HUANG Jing-ru; ZHANG Xian-ping; ZHU Ai-ping; ZHAN Yi-mei; (School of Finance and Economics,Jimei University,Xiamen 361021,China)

摘要:: 传统“会计学原理”课程教学忽视认知规律和方法论，忽视会计原理与经济实践的融合，难以满足新时代会计人才培养的需求。以“新文科”建设为指导，以学生为中心，以高阶能力培养为理念进行课程重建：一是构建“信息+结构+转化”三位一体的教学内容，以会计职业道德为脉络的思政内容，搭建满足差异性、多元性、高阶性需求的资源库；二是创建以能力为导向的PBL线上线下混合式教学模式，丰富教学内容，带动教学活动，深化能力培养；三是建立以能力为导向的评价体系，以评促学，实现复合型会计人才的培养目标。

Abstract:: The traditional teaching of “accounting principles” neglects the cognitive laws and methodology and the integration of accounting principles and economic practice,which makes it unable to meet the needs of cultivating accounting talents in the new era.Guided by the construction of “new liberal arts”,the curriculum should be reconstructed to adhere to the high-level ability training in a studentcentered-approach.First,to reconstruct “Information+Structure+Transformation” content that integrates the ideological and political education with accounting professional ethics as the core so as to build a resource pool that can meet the diversified and multifaceted high-level needs.Second,to create an ability-oriented “PBL” online-and-offline mixed teaching mode to enrich the teaching content,diversify teaching activities and strengthen ability training;Third,to establish an ability-oriented evaluation system to promote learning efficiency and to achieve the education goal of cultivating interdisciplinary accounting talents.