数智化背景下基于业财融合的本科财务会计课程建设创新路径研究

Research on Innovative Paths for the Construction of Undergraduate Financial Accounting Courses Based on Business-Finance Integration in the Context of Digital Intelligence

摘要: 数字化转型推动会计岗位的能力延伸，本科财务会计课程需要相应地调整知识组织、实践任务和评价方式。现有课程建设研究多聚焦数字工具引入或单项教学改进，缺少对业财融合贯穿教学始终的探讨。本文以政策导向、理论依据、数智技术赋能为基础搭建课程建设分析框架，破解当前会计课程内容、实训场景、评价模式等方面的现实难题。在此基础上，剖析数智技术赋能业财融合会计课程的三层核心价值，最终落脚于实现财会综合素养全过程落地培养。据此，本文构建分层递进的目标与内容体系、形成虚实联动的业财任务链、建立多元证据支持的胜任力评价机制，为高校财务会计数字化课程改革提供可行范式。

Abstract: Digital transformation expands the competency scope of accounting positions, which demands corresponding adjustments to knowledge organization, practical tasks and assessment methods in undergraduate financial accounting curricula. Existing research on curriculum construction mostly focuses on the introduction of digital tools or single-item teaching improvements, lacking in-depth discussions on the full penetration of business-finance integration across the whole teaching process. Based on policy guidance, theoretical foundations and the empowerment of digital-intelligent technologies, this paper constructs an analytical framework for curriculum development to address practical difficulties in accounting curriculum content, training scenarios and evaluation systems. On this basis, it analyzes three core values of digital-intelligent technologies enabling business-finance integrated accounting courses, aiming to achieve the whole-process cultivation of students’ comprehensive financial and accounting literacy. Accordingly, this paper establishes a hierarchically progressive system of teaching objectives and contents, builds a virtual-real linked business-finance task chain, and develops a competency evaluation mechanism supported by multi-dimensional evidence, providing a feasible paradigm for the digital curriculum reform of accounting majors in universities.