新文科背景下财会专业全过程育人模式重构——基于任务驱动与协同评价的双轮路径

Reconstructing the Whole-Process Talent Cultivation Model for Accounting Majors under the New Liberal Arts Framework—A Dual-Path Approach Based on Task-Driven Learning and Collaborative Assessment

摘要: 在新文科建设与数字经济蓬勃发展的背景下，财会专业传统的人才培养模式已难以满足社会对高素质、复合型、创新型财会人才的迫切需求。文章基于任务驱动与协同评价的双轮路径，系统重构了财会专业全过程育人模式。通过文献梳理、典型案例分析与结构化归纳等方法，提出以任务链为主线、以协同评价为驱动的全过程人才培养体系，并强调知识学习、能力提升与价值塑造的协同进阶。选取西南财经大学与云南大学的改革案例，深入剖析“新技术赋能 + 专创融合 + 多方协同”育人路径，验证该模式在课程整合、实践深化与协同治理中的有效性。研究表明，基于任务驱动与协同评价的全过程双轮育人路径能够有效促进学生综合能力发展，推动高校财会人才培养由碎片化走向系统化，由理论灌输走向实践导向。

Abstract: Against the backdrop of New Liberal Arts construction and the rapid development of the digital economy, traditional talent cultivation models in accounting majors can no longer meet the urgent demand for high-quality, interdisciplinary, and innovative accounting professionals. This study systematically reconstructs the whole-process talent cultivation model for accounting majors based on a dual-path approach integrating task-driven learning and collaborative assessment. Through literature review, case studies, and structured analysis, the study proposes a task-chain-centered and evaluation-driven whole-process cultivation system, emphasizing the coordinated advancement of knowledge acquisition, skill development, and value shaping. Taking the reform cases of Southwestern University of Finance and Economics and Yunnan University as examples, this paper deeply analyzes the talent cultivation pathway empowered by “new technology + integration of professional and entrepreneurial education + multi-party collaboration,” and validates the effectiveness of this model in curriculum integration, practice enhancement, and collaborative governance. The research demonstrates that the dual-path whole-process cultivation model can significantly promote the comprehensive ability of students, advancing accounting talent training from fragmentation to systematization and from theoretical instruction to practice orientation.