From " textual research orientation " to " integration of industry and finance " : a qualitative study on the learning drive of students majoring in accounting in private colleges and universities

摘要

The accounting major of private colleges and universities has long taken " certificate passing rate " as the core education index, and the students ' internal driving force has experienced three stages of evolution : " external discipline-strategic identity-value internalization " ; the examination system, curriculum experience, practice and teacher guidance constitute the key influencing factors. The establishment of business finance integration cognition depends on the embedding of real business situation and the connection of interdisciplinary knowledge. Based on this, the study puts forward some suggestions, such as optimizing the curriculum system, strengthening practical teaching and reshaping the evaluation mechanism, so as to provide reference for the teaching reform of accounting major in private colleges and universities.