Research on the reconstruction of the business Thai curriculum system in finance and economics universities based on tsp theory: a case study of Yunnan University of Finance and Economics
基于TSP理论的财经类高校商务泰语课程体系重构研究——以云南财经大学为例

摘要

本研究针对“一带一路”倡议深化背景下中泰经贸合作对复合型商务泰语人才的迫切需求，基于专门用途泰语（TSP）理论，采用混合研究法对云南财经大学泰语专业人才培养现状进行系统调查。研究通过深度访谈3名涉泰企业负责人、5名往届毕业生及3名资深教学专家，并对137名在校生进行问卷调查，系统分析商务泰语在财经领域的实际应用需求与能力缺口。研究发现，岗位核心能力集中体现在基于泰国财务报告准则的财务处理、税务申报及数字化办公三大领域；现有课程体系在会计准则深度融合、税务实务操作及信息通信技术应用培养方面存在显著短板。研究结果表明，学生商务泰语需求总体处于高水平（M=4.23，SD=0.85），其中口语技能需求最为迫切（M=4.28）。据此，研究提出构建“专业知识为核心、语言技能为载体、ICT技术为支撑”的三维立体化课程体系，在大三至大四学段分阶开设商务泰语系列课程，并建立“过程性评价+终结性评价”的双轨考核机制，以培养适应数智化时代需求的“会计+泰语”复合型国际化人才。

Abstract

This study addresses the urgent demand for compound Business Thai talents in the context of deepening China-Thailand economic and trade cooperation under the Belt and Road Initiative. Based on the theory of Thai for Specific Purposes (TSP), a mixed-methods approach was adopted to systematically investigate the current status of talent cultivation in the Thai major at Yunnan University of Finance and Economics. Through in-depth interviews with three managers of enterprises engaged in Thai business, five alumni, and three senior teaching experts, as well as a questionnaire survey of 137 current students, the study systematically analyzed the actual application needs and competency gaps of Business Thai in the financial field. The findings reveal that core job competencies are concentrated in three major areas: financial processing based on Thai Financial Reporting Standards (TFRS), tax filing, and digital office operations. The existing curriculum system exhibits significant shortcomings in the deep integration of accounting standards, practical tax operations, and Information and Communication Technology (ICT) application training. The results indicate that students' overall demand for Business Thai is at a high level (M=4.23, SD=0.85), with the need for oral skills being the most urgent (M=4.28). Accordingly, the study proposes constructing a three-dimensional curriculum system with “professional knowledge as the core, language skills as the carrier, and ICT technology as the support.” It suggests offering a series of Business Thai courses in stages during the junior and senior academic years and establishing a dual-track assessment mechanism combining “formative evaluation and summative evaluation.” This aims to cultivate “Accounting + Thai” compound international talents adapted to the needs of the digital intelligence era.