数智时代业财融合驱动会计学专业课程体系重构路径研究

Research on the Path of Reconstructing the Accounting Major Curriculum System Driven by the Integration of Business and Finance in the Digital Intelligence Era

摘要: 数智时代业财融合加速推进，传统以核算为核心的会计学专业课程体系已难以适配行业转型需求，必须加快推进系统性重构。本文阐释了“数智技术赋能–会计实务转型–人才需求重塑–课程体系重构”的内在传导机理，深入剖析了当前会计学专业存在的培养目标定位滞后、课程体系供需脱节、师资结构失衡、校企合作浅层化、考核机制单一等现实困境，并从五个维度提出了针对性重构路径，旨在为会计学专业教学改革和核心课程体系优化提供参考与启示。

Abstract: In the era of digital intelligence, the integration of business and finance is accelerating. The traditional accounting curriculum system, centered on accounting, has become difficult to adapt to the needs of industry transformation, necessitating the acceleration of systematic reconstruction. This paper elucidates the inherent transmission mechanism of “digital intelligence technology empowerment - accounting practice transformation - talent demand reshaping - curriculum system reconstruction”, deeply analyzes the current practical dilemmas faced by the accounting major, such as lagging training goal positioning, disconnection between curriculum system supply and demand, imbalance in teacher structure, superficial cooperation between schools and enterprises, and single assessment mechanism, and proposes targeted reconstruction paths from five dimensions, aiming to provide reference and inspiration for the teaching reform and core curriculum system optimization of the accounting major.