Research on the Optimization of the Practical Teaching Quality Evaluation System and Evaluation Methods for Undergraduate Accounting Majors

Abstract

In the era of digital intelligence economy, the accounting industry is undergoing a profound transformation from accounting-oriented to intelligent decision-making-oriented, which puts forward new requirements for the quality of practical teaching for undergraduate accounting majors. The current practical teaching evaluation system has structural defects such as single objectives, limited subjects, weak process assessment, imperfect indicator system, and delayed feedback, which are difficult to adapt to the needs of talent training in the new era. Based on the CIPP evaluation model, this paper systematically diagnoses the core problems of current practical teaching evaluation, constructs a dynamic evaluation closed-loop system covering four dimensions: context, input, process, and product, designs a systematic evaluation indicator system with 4 first-level indicators, 12 second-level indicators, and 36 third-level indicators, and uses the Delphi method and analytic hierarchy process to determine the weight of each dimension, ensuring the rationality of weight distribution through consistency test. In terms of the optimization of evaluation methods, this paper puts forward innovative paths from four dimensions: diversification of evaluation subjects, dynamization of evaluation content, intellectualization of evaluation methods, and real-time evaluation feedback, and constructs an implementation guarantee mechanism from five aspects: organization, system, technology, team, and funds, forming a complete closed loop of "evaluation-feedback-improvement". This study provides theoretical reference and practical path for improving the quality of practical teaching for undergraduate accounting majors in application-oriented universities.