数智时代高校会计课程体系重建研究

Research on the Reconstruction of Accounting Curriculum System in Colleges and Universities in the Digital Intelligence Era

摘要: 随着大数据和物联网等技术的快速发展，我们进入了数智时代。大数据技术的广泛应用对高校会计课程带来了诸多挑战。传统的会计课程存在对学生的财务分析能力培养不足以及教材内容更新不及时等问题，数智时代对高校会计课程带来挑战的同时，也给高校会计课程带来了诸多机会。高校会计课程可以通过提升教育质量和效果、实现个性化学习、促进产教融合、培养创新思维、加强国际交流与合作等路径进行改革，利用数智技术优化会计课程体系并提升高校会计课程体系的创新能力，以使高校会计课程体系适应数智时代的需求。

Abstract: With the rapid development of big data and Internet of Things (IoT) technologies, we have entered the era of digital intelligence. The widespread application of big data technology has brought many challenges to accounting courses in colleges and universities. Traditional accounting courses have problems such as insufficient cultivation of students’ financial analysis ability and outdated text-book content. While the digital intelligence era brings challenges to accounting courses in colleges and universities, it also brings many opportunities. Accounting courses in colleges and universities can be reformed through paths such as improving education quality and effectiveness, realizing personalized learning, promoting integration of industry and education, cultivating innovative thinking, and strengthening international exchanges and cooperation. By optimizing the accounting curriculum system with digital intelligence technology and enhancing the innovation ability of the accounting curriculum system in colleges and universities, accounting curriculum systems can adapt to the needs of the digital intelligence era.