智能化与大数据背景下《基础会计》课程教学改革探索

Exploration of Teaching Reform for Basic Accounting Course in the Context of Intelligentization and Big Data

摘要: 随着智能化技术与大数据应用在会计领域的深度渗透，传统会计职能正从核算型向管理型、决策支持型转变。本科会计学专业作为培养会计人才的核心阵地，其《基础会计》课程教学面临着内容滞后、方法单一、实践脱节等现实挑战。本文基于智能化与大数据时代背景，结合当前大学生就业压力现状，从教学目标重构、内容体系优化、教学方法创新、实践体系改革、评价机制完善五个维度，系统探讨《基础会计》课程教学改革路径，旨在培养适应智能时代需求的高素质会计人才，为高校会计教育改革提供理论参考与实践指导[1]。

Abstract: With the deep penetration of intelligentization technology and big data applications in the field of accounting, traditional accounting functions are transitioning from being accounting-oriented to management-oriented and decision-support-oriented. As the core position for cultivating accounting talents, undergraduate accounting majors face practical challenges such as outdated content, monotonous methods, and disconnected practice in their Basic Accounting course teaching. Based on the background of the era of intelligence and big data, and combined with the current employment pressure faced by college students, this paper systematically explores the reform path of “Basic Accounting” course teaching from five dimensions: reconstruction of teaching objectives, optimization of content system, innovation of teaching methods, reform of practice system, and improvement of evaluation mechanism. The aim is to cultivate high-quality accounting talents who can adapt to the needs of the intelligent era, providing theoretical reference and practical guidance for accounting education reform in universities.