新文科建设背景下,培养工商管理类复合应用型人才是应然要求,也是应有之意。高质量课程体系的建设则是回应新时代教育发展诉求的关键。然而,当前工商管理类课程体系建设却出现了“合而不融、分而不深、专而不宽、合分不畅”的问题。基于OBE教育理念,文章明晰复合应用型人才素质、知识、能力培养要求,反向设计课程体系建设标准,并从高度、深度、宽度“三维度”确立高质量课程体系建设的逻辑路径,即以“思政融通”为理念延伸课程体系高度,以“专创融合”为抓手做强课程体系深度,以“文工交叉”为聚焦拓展课程体系宽度,最终建成具有价值引领、知识融合、技能交叉特征的高质量课程体系,从而实现工商管理类复合应用型人才培养目标。In the context of the new era and the construction of new liberal arts, cultivating interdisciplinary applied talents in business administration is a natural requirement and a natural meaning. The construction of high-quality curriculum system is the key to respond to the demands of education development in the new era. However, the current construction of the business administration curriculum system has encountered problems of “integration without fusion, division without depth, specialization without breadth, and integration and division without smoothness”. Based on the OBE educational philosophy, the article clarifies the requirements for the cultivation of the quality, knowledge, and ability of compound applied talents, reverse designs the construction standards of the curriculum system, and establishes a logical path for the construction of a high-quality curriculum system from the three dimensions of height, depth, and width. That is, using the concept of “integration of ideological and political education” to extend the height of the curriculum system, using the concept of “integration of professional and creative education” to strengthen the dep