数智化背景下财务管理理论与实务教学模式探索

Exploration of Teaching Models of Financial Management Theory and Practice under the Background of Digital Intelligence

摘要: 财务管理理论与实务是会计硕士专业学位研究生培养过程中一门专业必修课程，旨在运用财务管理理论与方法，分析和解决实务问题。“大智移云”技术的发展和应用促使企业积极进行数字化转型和财务变革，越来越多的企业将目光投向具有财务、业务与技术融合的复合型财务人才，高校应立足需求、依托办学特色、着眼学生全面发展，积极推进教学模式探索，以顺应数智时代对财务管理专门人才的新需求。

Abstract: Financial management theory and practice is a required course in the training process of Master of Professional Accounting, which aims to apply the theories and methods of financial manage-ment to analyze and solve practical problems. The development and application of “Big Data, In-telligence, Mobile Internet and Cloud Computing” technologies have prompted enterprises to ac-tively carry out digital transformation and finance transform. More and more enterprises are turning to compound financial talents with the integration of finance, business and technology. In order to comply with the demand for financial management specialists in the age of digital intelligence, universities should actively promote the exploration of teaching models based on the demand, rely on the characteristics of schools and focus on the overall development of students.