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OBE能力导向下"双创"融入专业教学创新研究

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审计学是会计学及财务管理专业教育中的重要课程,也是学生职业发展过程中注册会计师考试的重难点课程.课程理论深奥,知识点繁杂,与前期专业课程知识体系联系紧密.学生被动学习专业理论知识,缺乏将理论转化为实践的能力.基于OBE(成果导向教育)能力导向,开展将创新方法、创新思维融入专业教学的创新研究,有效帮助学生搭建知识体系结构,学生通过分析、推理、判断逻辑思维,主动探究学习,灵活运用各学科知识,从而具备了从事审计工作的专业能力和职业素养.该文通过介绍山东理工大学审计学课程教学的具体实践,旨在分享"双创"融入专业教学改革的实践,以期为"双创"教学改革提供借鉴.
Research on the Integration of Innovation and Entrepreneurship into Professional Teaching Innovation under OBE Capability Orientation
Auditing is a important course in accounting and financial management education,as well as a challenging course for the certified public accountant exam in the process of student career development.The course theory is profound,the knowledge points are complex,and it is closely related to the early professional course knowledge system.Students generally have isolated professional theoretical knowledge in the early stage,passively accept learning,have limited thinking,and lack the practical work ability to translate theory into practice.Based on the OBE capability orientation,innovative methods and innovative thinking are integrated into professional teaching innovation research,effectively helping students build a knowledge system structure.Through analysis,reasoning,and logical thinking,active exploration and learning are carried out,and knowledge from various disciplines is flexibly applied,possessing professional abilities and professional qualities to engage in auditing work.The article aims to share the practice of integrating entrepreneurship and innovation into professional teaching reform by introducing the specific practice of auditing course teaching at Shandong University of Technology,in order to provide reference for the reform of entrepreneurship and innovation teaching.

OBE capability orientation"Innovation and entrepreneurship""Integration of specialization and innovation"Teaching innovationInnovative methodsAudit

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山东理工大学,山东 淄博 255000

OBE能力导向 "双创" "专创融合" 教学创新 创新方法 审计

2024

创新创业理论研究与实践

创新创业理论研究与实践

ISSN:
年,卷(期):2024.7(19)