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In the early 1980s, the famous American scholar Scott Spaetty first proposed the concept of OBE (Outcome based education), which is a student-centered and results-oriented advanced education concept. Under this kind of education idea, the goal of teaching design and the implementation of class is the last learning outcomes of students through teaching, which requires all the teaching process, teaching methods and learning evaluation needs to study achievement as a benchmark to final design, and the final study achievement is closely related to the professional training goal and graduation requirements. Students can fully define their goals in the process of learning. The teaching mode of "student-centered, accounting industry demand-oriented, concerned about students' learning results, students' ability training, students' growth" can better realize the national policy-oriented talent training target demand. The era of big data brings a lot of opportunities and unknown challenges to the accounting industry, and the cultivation of management and analytical accounting talents has become the most fundamental strategy to promote the development of intelligent accounting, and colleges need to innovate the teaching mode of "Financial Management" course of the accounting profession. This paper takes Financial Management as an example, and integrates "OBE theory and big data technology" into the teaching reform, in order to make a model for the rest of the teaching reform of accounting courses in higher vocational colleges.
Dongmei Fu (Fri,) studied this question.