数智化转型下新商科《会计学》课程“三阶融合”教学模式的探索与反思

Exploration and Reflection on the “Three-Level Integration” Teaching Model for the “Accounting” Course in New Business Disciplines under Digital and Intelligent Transformation

摘要: 在梳理工商管理专业《会计学》课程教学改革相关研究的基础上，本文针对该课程长期存在的重技术操作、轻管理思维教学困境，构建了数智化转型背景下新商科《会计学》课程三阶融合教学模式。(1) 情境触发阶次以真实管理困境引出会计知识需求，使学生在学习技术之前，先行建立会计是回答管理问题的工具这一核心认知；(2) 技术嵌入阶次在会计规则讲授中融入可迁移的管理原则，使学生在掌握处理方法的同时，理解方法选择对差异化管理的影响；(3) 意义回归阶次引导学生在完成业务处理后反向审视特定数字对管理决策的意义，完成从会计事实到管理行为的思维转换。三个阶次构成从问题感知到技术学习再到决策应用的完整知识链，并形成课前情境铺垫、课中双线融合、课后管理延伸的完整教学闭环。实践表明，三阶融合教学模式有助于学生在掌握会计处理技术的同时，建立管理决策理念，有效提升新商科数智化管理者人才的培养目标，为该专业跨学科教学改革提供了可操作的路径参考。

Abstract: Based on a review of relevant research on teaching reform of the “Accounting” course in Business Administration, this paper constructs a “Three-Level Integration” teaching model for the “Accounting” course in New Business Disciplines within the context of digital and intelligent transformation, targeting the long-standing teaching dilemma of emphasizing technical operations while neglecting management-oriented thinking in this course. (1) The situation-triggering level elicit the need for accounting knowledge through real-world management dilemmas, enabling students to form the core perception that accounting serves as a tool for addressing management problems prior to technical learning. (2) At the technology-embedding level, transferable management principles are integrated into the instruction of accounting rules. Students understand how method selection affects different managerial outcomes, while mastering accounting processing methods. (3) The meaning-returning level guides students to retrospectively examine the implications of specific figures for management decision-making after completing business transaction processing, realizing the cognitive shift from accounting facts to management behaviors. The three levels form a complete knowledge chain ranging from problem perception and technical learning to decision-making application, and build a full teaching closed loop featuring pre-class situational preparation, in-class dual-line integration, and post-class management-oriented extension. Practical results indicate that the three-level integrated teaching model helps students develop managerial decision-making concepts alongside accounting technical competencies. It effectively supports the training objectives for digital-intelligent-oriented managers under the new business disciplines, and provides practical references for interdisciplinary teaching reform in this major.