Construction and Effectiveness Evaluation of the Practical Teaching System for Finance and Accounting in Universities under the Guidance of Industry-Education Integration

Abstract

With the transformation of the economic environment and the iteration of industry technologies, the ability requirements for finance and accounting professionals have shifted from traditional accounting skills to comprehensive decision support and value management capabilities. Currently, the finance and accounting education model in universities faces the challenge of being disconnected from practical demands, urgently necessitating the construction of a practical teaching system centered on the concept of industry-education integration. Based on educational ecology and competency-based theory, this research systematically elucidates the theoretical foundation, construction path, and evaluation mechanism of the finance and accounting practical teaching system under the guidance of industry-education integration. By analyzing the ability structure and teaching characteristics of the finance and accounting discipline, it proposes a systematic model with "objectives-content-methods-conditions" as elements, designs ability-oriented teaching content restructuring strategies and resource coordination mechanisms, and establishes a multidimensional evaluation index system covering basic abilities, professional skills, and comprehensive qualities. The research constructs an evidence-based feedback improvement loop, aiming to promote the transformation of finance and accounting practical teaching from knowledge transmission to ability generation, providing a theoretical reference and practical framework for the reform of finance and accounting education in universities.