数智时代下财务管理混合式教学效能评价与改革路径

Efficiency Evaluation and Reform Path of Financial Management Blended Teaching in the Era of Digital Intelligence

摘要: 数字经济及智能财税技术的发展使地方本科院校将财务管理专业纳入混合式教学改革范围，但目前相关评价存在质量与效率脱节、数智特色不足的问题。本文以背景–输入–过程–成果(CIPP)评价理论为基础，采用廊坊师范学院财务管理专业的实例进行验证，基于德尔菲法同层次分析法(AHP)进行质量效能指标的归纳设计，利用数据包络分析法(DEA)分析教学投入与产出的效率水平，构建“质量–效率”双维度的教学效能评价范式。研究结果表明：该校混合式财务管理教学总体上处于中等偏上效能水平，纯技术效率短版为效能增长的主要障碍；学生学业层次、教师教龄、课程类型均对教学效果有显著影响。同时，人才培养目标落地不畅、资源配置失衡、线上教学设计与互动不足、学生高阶探究能力培育欠缺是教学提质的主要瓶颈。据此从资源配置、双线配合、分层思路、评价方法四方面提出改革建议。本研究为理解地方师范类本科院校财会专业混合式教学效能提供了深入案例。

Abstract: The development of digital economy and intelligent finance and taxation technology has led local undergraduate colleges to include financial management majors in the scope of blended learning reform. However, there are currently problems with the disconnect between quality and efficiency, as well as insufficient digital intelligence characteristics in related evaluations. This article is based on the CIPP evaluation approach and uses the example of the financial management major at Langfang Normal University for verification. Based on the Delphi method and Analytic Hierarchy Process (AHP), quality and efficiency indicators are summarized and designed. Data Envelopment Analysis (DEA) is used to analyze the efficiency status of input-output, and a teaching efficiency evaluation paradigm is constructed under the “quality efficiency” dual dimensional framework. The research results indicate that the blended financial management teaching at the school has achieved an overall above average effectiveness, and the short version of pure technical efficiency remains the main obstacle to effectiveness growth; The academic level of students, the teaching experience of teachers, and the type of courses all have a significant impact on teaching effectiveness; The bottleneck of improving teaching quality lies in the poor implementation of talent cultivation goals, imbalanced resource allocation, insufficient online teaching design and interaction, and lack of cultivation of students’ advanced exploration abilities. Based on this, reform suggestions are proposed from four aspects: resource allocation, dual line cooperation, hierarchical thinking, and evaluation methods. This study provides in-depth case studies for understanding the effectiveness of blended learning in finance and accounting majors in local normal universities.