2023年第04期·总第346期157【经贸教育】新文科背景下应用型本科院校会计学课程教学改革研究与实践王金龙张晓莉牛胜芹（哈尔滨金融学院，黑龙江哈尔滨150030）[摘要]新文科建设为高等教育带来了机遇同时也带来了挑战。新文科建设以对传统文化的继承和发展为特色，兼顾到不同学科之间的学科融合。此外，在新文科建设背景下，对不同学科复合型人才培养提出了更高标准。应用型本科高校中经管类专业会计学课程亟需针对原有的教学方式进行改革，探索会计学课程在教学改革过程中的新路径，不断提升并改善相关课程教学的质量。会计学课程是会计学、财务管理、审计学等专业及相关其他经管类专业的必修课程。在针对会计学课程教学研究相关内容梳理的基础之上，以优化教学内容、落实教学方法、改革考核方式、评价以及反馈教学效果为出发点，对新文科背景下应用型本科院校会计学课程教学改革进行探索实践。[关键词]新文科；应用型本科院校；会计学课程[中图分类号]G43[文献标识码]A[文章编号]2095-3283(2023)04-0157-04ResearchandPracticeofaccountingTeachingReforminAppliedUndergraduateCollegesundertheBackgroundofNewLiberalArtsWangJinlongZhangXiaoliNiuShengqin(HarbinFinanceUniversity,HarbinHeilongjiang150030)Abstract:Underthebackgroundoftheconstructionofnewliberalarts,ithasbroughtbothopportunitiesandgreatchallengestocontemporaryuniversityeducation.Theconstructionofnewliberalartsischaracterizedbytheinheritanceanddevelopmentoftraditionalculture.Atthesametime,itmustalsotakeintoaccounttheintegrationofdifferentdisciplines.Thesearealsotheinternalneedsofcontemporaryqualityeducation.Inaddition,underthebackgroundoftheconstructionofnewengineeringandnewliberalarts,highertrainingstandardsareputforwardforthetrainingofcompoundtalentsindifferentdisciplines.Basedontheabovebackground,theaccountingcoursesintheeconomicsandmanagementmajorsintheapplication-orientedundergraduateuniversitiesurgentlyneedtoreformtheoriginalteachingmethods,explorethenewpathofaccountingcoursesintheprocessofteachingreform,andconstantlyimprovetheteachingqualityofrelatedcourses.Accountingcourseisacompulsorycourseforthemajorsofaccounting,financialmanagement,auditingandotherrelatedeconomicmanagementm...
