基于拔尖人才培养的会计学原理课程教学改革研究

中图分类号：G642.0 文献标识码：A 文章编号：1671-9247（2025）02-0080-03

Research on Teaching Reform of Accounting Principles Course Based on the Cultivation of Top Talents

LI Juan

（School of Economics and Management，Anqing Normal University，Anqing 246133，Anhui， China）

Abstract：Thecultivationofoutstanding accounting talentswillhelppromotethe transformationandupgradingof theaccountingindustryand providesolidaccouting talentsupportfor high-qualityeconomic development.Combiningthe training programof compoundaccountingtalentsunder the backgroundof“new liberalarts”，we should establisha student-centered teaching concept，andateachinggoaloriented totheculivationofig-evelcapabilities.TeteachngprocessisguidedbytheOBEteachng concept，aderstogoaloetatioadpobemoentation，reaksthelitationsoftraditioalteachngoductsvesedsig of teaching，and integrates ideological and political education into the whole proces.Promote the “MOOC + SPOC+flipped classroom”hybridteachingmodel，applyERPsandboxsimulationandpracticalexercises，andusesimuationlaboratoriesadeter prisecloud platformsfordual-trackteachng.Introducetheconeptofvalue-addedevaluation，ealizethediversificationofteaching evaluation，and comprehensively improve the quality of training of outstanding accounting talents.

Key words： OBE teaching concept; reverse design; Accounting Principles; value-added evaluation

会计学原理作为高校经济管理类专业的核心基础课，系统阐释了会计基本理论和记账方法，为中高级财务会计、审计学等高级专业课程的学习奠定基础，在培养应用型人才方面发挥着重要作用。（剩余6098字）