Research on the optimization of vocational undergraduate management accounting curriculum under the background of artificial intelligence
人工智能背景下职业本科管理会计课程优化研究

摘要

人工智能背景下，技术变革对企业管理模式、管理能力和会计信息提出了更高要求，企业在日常管理、战略执行、长期可持续发展等方面越来越重视管理会计的作用。在教学实践中，管理会计应充分发挥职教特色，在课程定位、逻辑设计、内容等方面进行优化，课程逻辑设计以战略为纲领，课程框架以决策制定流程为中心，课程内容围绕决策制定流程形成“计划、预算、控制”理论闭环。管理会计课程还应结合大数据、实时性、可视化等发展趋势，培养学生利用数据进行决策分析的能力，对接管理会计“战略实现、决策支持”的方向和目标。

Abstract

Under the background of artificial intelligence, technological change puts forward higher requirements for enterprise management mode, management ability and accounting information. Enterprises pay more and more attention to the role of management accounting in daily management, strategy execution and long-term sustainable development. In teaching practice, management accounting should give full play to the characteristics of vocational education and optimize the course positioning, logic design, content, etc. The course logic design takes strategy as the program, the course framework is centered on the decision-making process, and the course content forms a closed-loop theory of "planning, budgeting and control" around the decision-making process. Management accounting courses should also combine the development trends of big data, real-time, visualization, etc., to cultivate students' ability to use data for decision-making analysis, and connect with the direction and goal of management accounting "strategy realization and decision support".