Reconstruction of Accounting Major Curriculum Based on CBE

Abstract

To revitalize undergraduate education, curriculum is the core element of personnel training, and curriculum should be "excellent". A high-quality curriculum system must be built under the consideration of the ability requirements of professionals. The survey indicates that Accounting majors attach great importance to the cultivation of management decision-making, strategy and innovation, ethics, and communication, etc. They need to have relevant knowledge of financial management, management accounting, risk management and internal control, law and taxation to participate in management decision-making. In the cultivation of accounting talents, the curriculum system should be constructed based on CBE theory combined with accounting professionals' ability, knowledge requirements and connotation. Keywords—CBE; Accounting Majors; Professional Ability; Curriculum System