基于OBE教育理念的基础会计课程教学改革探索
Exploration on Teaching Reform of Basic Accounting Course Based on OBE Education Concept

随着社会的不断发展，对高校人才培养也提出了新的需求，基础会计课程一直作为各大经管类院校的专业必修课，且其重要性日益提升，但目前基础会计的教学却面临着挑战与改革。近年来提出的OBE教育理念，已愈发受到重视，被越来越多的高校融入进了课程改革和人才培养过程中。所以，如何将OBE教育理念融入基础会计课程教学改革中，提升基础会计课程的教学品质，是值得探究的问题。
With the continuous development of society, new demands are put forward for talents training in colleges. The Basic Accounting course has always been a compulsory course in major economic and management colleges, and its importance is increasing day by day. But at present, the basic accounting teaching is faced with challenges and reform. In recent years, the OBE education concept has been paid more and more attention, and has been integrated into the course reform and personnel training process by more and more colleges. Therefore, how to integrate the OBE education concept into the teaching reform of basic accounting course and improve the teaching quality of basic accounting course is a problem worth exploring.