人工智能背景下会计专业教学改革路径研究

Research on the Reform Path of Accounting Teaching under the Background of Artificial Intelligence

摘要: 随着人工智能、大数据、云计算等技术的飞速发展，传统的会计职能正经历着从“核算型”向“管理决策型”的深刻转型。传统的会计教育模式因侧重于手工记账和重复性核算工作，已难以满足现代企业对复合型会计人才的需求。本文分析了人工智能对会计行业及课程体系的影响，探讨了当前会计教学中存在的问题，并从课程体系重构、教学方法创新、师资队伍建设及校企深度合作四个维度提出了教学改革的建议，旨在为培养“人工智能 + 会计”的复合型人才提供参考。

Abstract: With the rapid development of technologies such as artificial intelligence, big data, and cloud computing, the traditional accounting function is undergoing a profound transformation from a “bookkeeping-oriented” model to a “management and decision-support” model. Traditional accounting education models, which emphasize manual bookkeeping and repetitive accounting tasks, can no longer meet the demands of modern enterprises for versatile accounting professionals. This paper analyzes the impact of artificial intelligence on the accounting profession and its curriculum system, explores the existing problems in current accounting teaching, and proposes suggestions for teaching reform from four dimensions: curriculum system restructuring, innovation in teaching methods, faculty development, and deepening university-enterprise cooperation. The aim is to provide a reference for cultivating versatile talents in the field of “AI + Accounting.”