人智协同视角下中级财务会计跨章节整合教学路径探索——基于活动理论的分析

Exploring Cross-Chapter Integrated Teaching Pathways in Intermediate Financial Accounting from a Human-AI Collaborative Perspective—An Activity Theory-Based Analysis

摘要: 中级财务会计课程知识体系庞大、跨章节关联紧密，传统教学模式易导致学生理解割裂与迁移能力不足。基于活动理论，本文构建人智协同五重整合模型，包括知识关联、起点终点匹配、群体协同、资源适配与评价反馈五阶段，揭示教师、学生与智能工具在跨章节整合教学中的协同机制。在此基础上，提出可操作的教学设计思路：利用AI知识图谱重构章节逻辑，通过学习路径匹配实现差异化引导，以人机共创支持探究式学习，并借助数据化反馈形成教学闭环。文章进一步以“甲公司并购乙公司”案例展示跨章节知识的系统整合，说明智能技术能强化学生对会计准则内在逻辑的理解与迁移。研究旨在推动教学从“教知识”向“育能力”转型，为会计课程智能化改革提供理论与实践启示。

Abstract: The Intermediate Financial Accounting course features a large and highly interconnected knowledge system, yet traditional chapter-based teaching often results in fragmented understanding and weak knowledge transfer among students. Drawing on Activity Theory, this study constructs the “Five-Dimensional Human-AI Collaborative Integration Model,” which consists of knowledge association, path alignment, group collaboration, resource adaptation, and evaluation feedback. The model reveals how teachers, students, and intelligent tools collaborate in cross-chapter integrated instruction. Building on this framework, the paper proposes an actionable teaching design approach: using AI-generated knowledge graphs to reconstruct inter-chapter logical structures, employing learning-path alignment to provide differentiated guidance, supporting inquiry-based learning through human-AI co-creation, and forming a closed feedback loop through data-driven evaluation. Furthermore, the study presents a comprehensive case of “Company A’s acquisition of Company B” to illustrate how cross-chapter content—such as long-term equity investment, goodwill, and consolidation adjustments—can be systematically integrated under the model. The case demonstrates how intelligent technologies enhance students’ understanding of the intrinsic logic of accounting standards and promote meaningful knowledge transfer. The study aims to facilitate a shift in accounting education from “knowledge transmission” to “competence development,” offering theoretical insights and practical pathways for the intelligent and systematic reform of Intermediate Financial Accounting instruction.