Collaborative Research on the Construction of Teaching and Employment Internship Bases for Accounting Major Courses
DOI:
https://doi.org/10.54097/tfqcr664Keywords:
Accounting and finance professional course teaching, employment internship base construction, coupling coordination degree.Abstract
The rapid development of intelligent technologies such as big data, cloud computing, and AI modeling poses new challenges to the training of accounting professionals. To make up for the defects of the traditional teaching evaluation system that neglects the cultivation of practical ability and improves students' adaptability to employment, this paper constructs an evaluation index system for the teaching of accounting courses and internship bases according to the idea of system theory and the use of the coupled coordination degree model, and based on the principles of scientificity, significance, subjectivity, and independence. It is concluded that: (1) the evaluation of the teaching ability of the accounting profession in colleges and universities needs to comprehensively examine the two dimensions of the teaching of accounting professional courses and the construction of employment internship bases, to realize the organic combination of theoretical and practical education; (2) the synergistic development of the accounting professional courses and employment internship bases is an important part of the evaluation of the teaching ability of the accounting profession in colleges and universities; (3) it is difficult to keep up with the pace of the times for the lack of practical feedback of the theoretical innovations. At the pace of the times, colleges and universities must incorporate the construction of internship bases into the rating system of the teaching ability of accounting and finance to realize the two-way interaction between theory and practice and to grasp the opportunities of the development of digital intelligence technology.
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