Construction of the Practice Course System of the Major of Financial Management under the Mode of University-Enterprise Cooperation—Take Sichuan University of Arts and Science as an Example


With the deepening of vocational education reform and the development of new technologies, the financial environment of enterprises and institutions has greatly changed. At the same time, according to the pilot implementation of “1 + X Certificate” of the Ministry of Education, the traditional teaching of financial management cannot meet the needs of the new situation any more. How can we break through the bottleneck of the development of the major of financial management, strengthen the cooperation with enterprises, realize the integration of production and education, and cultivate high-quality and skill-oriented talents of financial management with the “big financial system” and an international vision? Taking Sichuan University of Arts and Science as an example, this paper studies the current situation of practice teaching of the major of financial management in colleges and universities, introduces the course practice content into the national vocational and technical certificate, promotes the integration of professional courses and vocational qualification certificate, discusses the new mode of the practice teaching of university-enterprise cooperation, and proposes some effective measures for the practice teaching of university-enterprise cooperation.

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Wang, J. (2021) Construction of the Practice Course System of the Major of Financial Management under the Mode of University-Enterprise Cooperation—Take Sichuan University of Arts and Science as an Example. Open Access Library Journal, 8, 1-8. doi: 10.4236/oalib.1107117.

1. Introduction

1.1. Research Background

With the rapid development of economic “globalization” and Internet technology, Dazhi Yiyun and other new technologies are widely used in financial management. In 2016, the financial robot appeared, bookkeeping agency companies were established everywhere, and the external conditions of financial management changed greatly. Today’s teaching of financial management has been disconnected from reality, and students are unemployed after graduation. In order to solve the contradiction between supply and demand of vocational education personnel training, the national personnel training policy guidance gives vocational education support [1]. In November 2019, four departments including the Ministry of Education issued the Notice on the Scheme for the Implementation of the Pilot of the System of “Academic Certificate + Several Vocational Skill Level Certificates” in Colleges and Universities (Jiao Zhi Chen [2019] No. 6), proposed that application-oriented colleges and universities should start to implement the system of “academic certificate + vocational skill level certificate” (i.e. 1 + X Certificate), and encourage students to actively obtain various vocational skill level certificates while obtaining the academic certificate. The Ministry of Education launched the “1 + X Certificate” to define the new talent cultivation objectives for the major of financial management. How to cultivate high-level talents required by enterprises in the new situation, strengthen the university-enterprise cooperation in financial management, improve the practice teaching system of financial management, integrate relevant financial certificates into practice courses, and meet the needs of social development are effective methods of the modern financial management teaching.

1.2. Research Purpose and Significance

With the rapid development of science and technology, it has a huge impact on various fields. All industries need comprehensive quality talents. In addition to financial professional skills, they should also master computer, finance, tax law, economy and other comprehensive knowledge. However, compared with the vocational education in developed countries, there is a big gap in financial management education in China, especially in the aspect of school-enterprise cooperation, the government’s insufficient support for school-enterprise cooperation, the low participation of enterprises in accepting interns, and the weak faculty. In the process of China’s industrial transformation, the quality of technical talents reserve training plays an important role in China’s industrial transformation and development. Vocational education is related to the prosperity of the country and the improvement of national quality. In the face of new development opportunities, the “1 + X” certificate talents will be included in the training mode. In view of the existing problems in the school enterprise cooperation, this paper puts forward new measures to optimize the personnel training, in order to promote the reform of school enterprise cooperation mode and improve the employment rate of students [2].

1.3. Literature Review

Scholars at home and abroad have made detailed and in-depth research on school enterprise cooperation training, but they have not introduced “1 + X” certificate into the training mode of financial management major. Based on the actual situation of our school, under the mode of school enterprise cooperation, this paper constructs the “enterprise school community” school enterprise cooperation talent training mode, and adds the teaching content of “1 + X” Certificate in the curriculum, so as to achieve the win-win goal of “enterprise employment demand, school education demand, and students’ own demand” [3].

2. Current Situation of the Practice Teaching of the Major of Financial Management in Colleges and Universities

Financial management is a very practical discipline. For a long time, many colleges and universities focus on the theory and ignore the practice in the talent cultivation of the major of financial management. The teaching is led by teachers and students passively accept knowledge. It is difficult to achieve the integration of theory and practice.

2.1. University-Enterprise Cooperation Is Not In-Depth

The university has established a practice teaching base with enterprises only in the form. There are too many students majored in financial management. Every year, there are about 120 students majored in financial management in our university. Enterprises consider their business secrets and cost-effectiveness and do not want to accept students who serve as interns in their enterprises. Students only input and have no output. Students cannot experience a complete and real operation process of the enterprise. There is no case and example to be referred to in the practice teaching activities of the major of financial management, so that theory is focused on and practice is ignored in practice teaching. The effects of “ice and fire” and “disconnection of study and application” can be expected, which is not good for students’ future employment.

2.2. Lack of a Complete Practice Teaching System

To run an application-oriented university, the practice teaching is important. The talent cultivation program of the major of financial management is limited by credits, and the course setting has no systematic structure. Because the major of financial management involves management, economics, statistics, finance, law and other disciplines and the correlation between them is very strong, there are a wide range of courses providing superficial knowledge. Tax law, management, finance and other courses only have 2 class hours a week, the practice teaching hours of each course are shown in Table 1. Due to the limitation of class hours, the teachers cope with the theoretical course teaching, it is difficult

Table 1. Teaching allocation of courses ad practice of the major of financial management.

to carry out practice, and students cannot systematically master a subject and have some theory knowledge.

2.3. Lack of “Double-Qualified and Double-Capable” Teachers

Most university teachers return to the university to be engaged in financial teaching after graduation from university. Although they have a lot of theoretical knowledge and high research ability, they have never studied the relevant professional skills in enterprises, lack the practical ability, and cannot understand the quality requirements of enterprises for financial management talents under the new situation. At present, our university only has 3 “double-qualified and double-capable” teachers in the major of financial management, accounting for 15%. There is a serious shortage of teachers for practice teaching.

3. Construction of the Practice Teaching System of the Major of Financial Management under the University-Enterprise Cooperation

As a local application-oriented university, Sichuan University of Arts and Science should seriously implement the guidance spirit of “1 + X Certificate” issued by the Ministry of Education, deepen the university-enterprise cooperation and build a practice teaching system of the major of financial management combined with social demands and practical needs.

3.1. Realize the Organic Combination of “1 + X” Vocational Skill Certificates and Course Teaching of the Major of Financial Management

In the teaching of financial management, the knowledge points covered by certificates such as junior accountant, CPA (Certified Public Accountant), IFM (International Financial Manager), information technology of integration of business and finance, financial sharing and financial digitization are introduced into the teaching of financial management, so as to gradually realize the combination of courses of the major of financial management and certification, and promote the construction and reform of courses of the major of financial management; inventory, financial assets, investment real estate, fixed assets and other accounting practices in the intermediate financial accounting are integrated into the assessment contents of junior and intermediate accountants; horizontal distribution and vertical distribution of cost accounting and product cost calculation methods are integrated into the assessment requirements of junior accountants and CPA; investment, financing, operation, financial analysis and other contents of financial management meet the assessment requirements of IFM and financial sharing; and the information technology of integration of business and finance, financial digitization and other contents of certificate assessment are the key points of the accounting information system teaching, the teaching contents of each course are related to vocational skills, as shown in Table 2.

3.2. Strengthening the Basic Practice Courses of University-Enterprise Cooperation

In the practice course system of the major of financial management, we should pay attention to the specialty and practicality to meet the needs of students’ employment. The employment direction of students of financial management in recent years mainly includes the financial industry, administrative institutions, bookkeeping agency companies, etc. They are mainly engaged in accounting, tax declaration and bank teller. According to the employment information of students of financial management, we should develop the practice teaching outline and teaching objectives together with enterprises for accounting practice, tax

Table 2. Distribution of courses of the major of financial management and certificates of professional competence.

declaration, accounting information system, language programming, finance and other courses, give full play to students’ initiative of learning, improve students’ participation, and improve their practical ability through the accumulation of practical experience.

3.3. Design of the University-Enterprise Cooperation Practice Project

With the development of information technology, the emergence of new technology has changed the business form of enterprise. It is difficult for university teaching to meet the development of external technologies such as the enterprise payment method. We have to cooperate with the benchmark enterprises in the industry, study and develop together, and design the reasonable university-enterprise cooperation practice projects. In the project design, we should consider the characteristics of the major of financial management and the development of new technologies, and highlight the dominant position of students from theory to practice. The design content should be consistent with the real business process, and the university-enterprise cooperation platform should be made full use of to realize the win-win cooperation [4].

3.4. Performance Test of School Enterprise Cooperation Practice Teaching Mode

Through years of teaching and practice, 80% of the students have passed the examination for the title of junior accountant. Their accounting skills have been improved, their financial analysis has been strengthened, and they have achieved excellent results in participating in the national vocational skills competition.

4. Measures to Develop Professional Ability of the Major of Financial Management through University-Enterprise Cooperation

4.1. Build the New Mode of Internet + University-Enterprise Cooperation

The advent of the Internet + era has changed the teaching concept and teaching methods and promoted the education to develop towards networking and digitalization. The major of financial management should adapt to the new business brought by new technologies, realize the university-enterprise cooperation, and build the new mode of Internet + platform. With the development of bookkeeping agency companies, more and more small and medium-sized enterprises use the agency accounting mode. Most bookkeeping agency companies put the data in the cloud and use cloud finance for financial processing. The cloud finance software supports the synchronous bookkeeping of mobile phone and computer, which is not limited by space and time. In this way, financial work is more intelligent and efficient and the enterprise development is easier. The Lemon Cloud Finance Software is the industry representative of cloud finance. Colleges and universities and Cloud Lemon build an open cloud platform and innovate the new mode of education of university-enterprise cooperation [5].

4.2. Strengthen the Construction of the Team of “Double-Qualified and Double-Capable” Teachers

The teachers of the major in financial management directly affect the effects and quality of education and teaching. In order to deepen the talent cultivation mode of university-enterprise cooperation, it is necessary to strengthen the construction of teachers of the major of financial management in colleges and universities, especially the construction of “double-qualified and double-capable” teachers. Through the method of “going out and inviting in”, on the one hand, university teachers enter the enterprises in their spare time, understand the business and workflow of the enterprise through the practice of financial position, enrich their practical experience, improve the effectiveness and timeliness of the financial theory teaching, and stimulate students’ interest in learning finance. At the same time, university teachers use their own professional expertise to guide the enterprises to overcome their shortcomings in the financial management and improve the level of financial management of enterprises; on the other hand, senior financial management personnel of enterprises is invited to the university to teach practical experience, share cases and guide the employment through teaching, lectures, special discussions and student mentors, so as to improve students’ practical operation ability and reduce the run-in period of the employment of students.

4.3. Improve the Sense of Responsibility of Enterprises

Under the university-enterprise cooperation, the beneficiaries of the reform of practice courses of financial management are students and enterprises. It is not only good for the employment of students, but also good for the recruitment of new employees who have the working state faster and are familiar with the working procedures by enterprises. In order to realize a win-win situation, enterprises should invest more funds and manpower for the reform of practice courses of financial management. Only when the sense of responsibility of enterprises is improved, the mutually beneficial relationship between universities and enterprises can be formed [6].

New technologies, new businesses, new types of business and the change of the external environment promote the continuous reform of the teaching of financial management to adapt to the demands of the cultivation of applied talents of financial management. [7] University-enterprise cooperation is an important way to improve the practical ability. Through the construction of the practice course system of the major of financial management, the construction of the team of “double-qualified and double-capable” teachers and the integration of assessment contents of “1 + X Certificate” into the practice courses of financial management, we can cultivate high-quality financial management talents, adapt to the development demands of the society and constantly improve the comprehensive quality and core competitiveness of students.

Fund Project

This paper is an education and teaching research and reform project of Sichuan University of Arts and Science of 2020-2022 (project name: Construction of the Practice Course System of the Major of Financial Management under the School-enterprise Cooperation Mode, project number: 2020JY089, project category: general project).

Conflicts of Interest

The author declares no conflicts of interest regarding the publication of this paper.


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