数字化转型背景下应用型本科院校《中级财务会计》课程混合式教学改革研究——基于实务导向的创新实践

Research on Blended Teaching Reform of Intermediate Financial Accounting Course in Application-Oriented Undergraduate Universities under the Background of Digital Transformation—Innovative Practice Based on Practice-Oriented Approach

摘要: 在数字经济与教育数字化转型的双重背景下，《中级财务会计》作为应用型本科院校会计类专业的核心课程，面临教学内容与数字化实务脱节、教学方法单一、评价体系片面等突出问题，难以适配现代企业对数字化复合型会计人才的需求。本研究采用文献研究法、行动研究法与实证研究法，构建了数字化转型背景下实务导向型混合式教学体系。通过设计“三阶九步”教学流程、整合“课程–实务–技术”三位一体资源库、建立“知识–技能–素养”三维评价模型，实现线上知识传递与线下实务应用的有机融合。该体系有效提升学生的会计准则应用能力、数字化实务操作能力与职业素养，优化了课程教学质量与校企协同育人效果。研究成果为应用型本科院校会计类核心课程的混合式教学改革提供了可复制、可推广的实践路径，对推动会计教育与行业数字化转型深度融合具有重要意义。

Abstract: Against the dual background of the digital economy and the digital transformation of education, Intermediate Financial Accounting, as a core course for accounting majors in application-oriented undergraduate universities, faces prominent problems such as the disconnection between teaching content and digital practice, a single teaching method, and an incomplete evaluation system. These issues make it difficult to meet the needs of modern enterprises for digital and compound accounting talents. This study adopts literature research, action research, and empirical research methods to construct a practice-oriented blended teaching system under the background of digital transformation. By designing a “three-stage and nine-step” teaching process, integrating a “course-practice-technology” trinity resource library, and establishing a “knowledge-skill-literacy” three-dimensional evaluation model, the organic integration of online knowledge transmission and offline practical application is realized. This system effectively improves students’ ability to apply accounting standards, digital practical operation skills, and professional literacy, and optimizes the course teaching quality and the effect of school-enterprise collaborative education. The research results provide a replicable and promotable practical path for the blended teaching reform of core accounting courses in application-oriented undergraduate universities, and are of great significance for promoting the in-depth integration of accounting education and the digital transformation of the industry.