法会融通下人工智能驱动的“三维案例图谱”教学模式探究——以《会计学原理》课程为例

Research on AI-Driven “Three-Dimensional Case Graph” Teaching Model for Integrated Accounting and Legal Education—Taking Principles of Accounting as an Example

摘要: 针对《会计学原理》课程教学中会计核算训练与法律责任教育衔接不足、教学案例资源静态固化、职业判断评价体系不完善等现实问题，本文构建生成式人工智能驱动的法会融通教学模式。该模式以监管公开真实案例为素材，将舞弊行为、会计科目与规则条款搭建为三维案例图谱，依托“教师审核–人工智能辅助–学生探究”协同机制开展案例解析、双轨推演与情境化实训。以收入确认教学单元为例设计完整教学流程，配套建立知识–能力–素养三维评价方案。该模式可为高校《会计学原理》课堂破解核算与法治教育脱节难题提供可落地的教学设计参考，对培育兼具账务处理能力、合规风险意识的基础会计人才具有现实借鉴价值。

Abstract: Against the practical problems in the teaching of Principles of Accounting, including insufficient integration between accounting practice training and legal responsibility education, static and rigid teaching case resources, and an imperfect evaluation system for professional judgment, this paper constructs a generative AI-driven teaching model integrating accounting and legal education. Using real publicly released regulatory cases as materials, the model builds a three-dimensional case map linking fraudulent practices, accounting accounts and regulatory provisions. Relying on a collaborative mechanism of “teacher review - AI assistance - student inquiry”, it carries out case analysis, dual-track deduction and scenario-based practical training. A complete teaching procedure is designed for the teaching unit of revenue recognition, together with a three-dimensional evaluation framework covering knowledge, ability and literacy. This model provides actionable teaching design references for addressing the disconnection between accounting training and legal education in college Principles of Accounting courses, and offers practical implications for cultivating entry-level accounting talents with both accounting processing capabilities and awareness of compliance risks.