数智赋能与成果导向：应用型高校《财务管理基础》课程“双轮驱动”教学范式重构研究
DOI:
https://doi.org/10.71411/jyyjx.2026.v1i3.1148关键词:
OBE 理念, 数值化转型, 财务管理, 双轮驱动, 教学范式摘要
针对数智化转型背景下应用型高校《财务管理基础》课程面临的供需错配、内容滞后及评价维度单一等现实困境，本文探索并构建了目标导向—技术支撑双轮驱动教学模式。该模式以成果导向教育（OBE）理念为顶层逻辑，通过反向设计手段，深度解构行业岗位核心胜任力，重塑了岗教融合的教学目标矩阵与增值评价体系;同时，将数智技术作为教学范式变革的底层支撑，利用大数据分析与虚拟仿真工具，实现了教学内容向工作过程系统化的转型，并构建了赛教深度融合的育人生态 。基于长达七年的教学改革实践观测，结果显示该模式有效缓解了传统商科教学中的时滞效应，在提升学生复杂财务问题处理能力及数智素养方面成效显著，为新文科背景下地方应用型高校的专业教学改革提供了可参考的实践路径。
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