期刊论文

中文

湖南第一师范学院学报

1674-831X

2024

24

3

89-95

10.3969/j.issn.1674-831X.2024.03.014

本校为第一机构

数字经济时代下，财会人才供需矛盾日益凸显，财会教育改革势在必行。财务分析课程是高质量财会人才培养的重要支撑，因此，学生财务分析能力培养尤为重要。基于数智化时代财会人才培养的机遇和挑战，发现财会教育存在教学目标定位滞后、教学设计忽视实践能力培养以及评价反馈体系缺乏全面性与创新能力导向等问题。因此，通过引入OBE理念，以产出为导向明确教学目标、以创新为指引优化教学设计、以交互为纽带强化教学评价提高财务分析课程质量，进而提升学生财务分析能力，使其不断适应社会新形势与新需求。

In the era of digital economy,the contradiction between supply and demand of financial accounting talents is becoming increasingly prominent,and the reform of financial accounting education is imperative.Financial analysis course is an important support for the training...MORE In the era of digital economy,the contradiction between supply and demand of financial accounting talents is becoming increasingly prominent,and the reform of financial accounting education is imperative.Financial analysis course is an important support for the training o...