Comprehensive reform and innovation of "Fundamentals of Accounting" teaching based on the background of education digitalization
基于教育数智化背景下的《会计学基础》教学综合改革创新研究

摘要

对高等教育，应注重利用信息化促进科教融合，加强人工智能等技术应用，促进数据驱动的科研范式转型。会计学专业具有实操性强、政策性强，必须紧跟时代信息，因此在会计学专业的高等教育中，更应该实行基于大数据的背景，探索网络化、开放式协同创新制度机制，更多的扩大整个会计学专业范围和服务对象，为地方经济社会发展培育新动能。新时代职场对会计师的要求不断提高，会计教育需要贯穿整个教学改革体系，注重培养学生的能力。因此，本论文旨在探索适应大数据人工智能对会计人才需求的会计线上与线下结合的综合教学模式，提升教学水平，培养学生的综合能力。

Abstract

In higher education, attention should be focused on the use of information technology to promote the integration of science and education, strengthen the application of such as artificial intelligence, and promote the transformation of data-driven scientific research paradigm. Accounting major has strong practical operation and policy, must follow the trend of the times, so in higher education of accounting major, it is more necessary to implement the background of big data, explore the network, open and collaborative innovation system and mechanism, more expand the entire accounting major and service object, and cultivate new momentum for local economic and social development. The requirements of the workplace for accountants in the new era are getting higher and higher, and accounting education to run through the whole teaching reform system, focusing on cultivating students' abilities. Therefore, the purpose of this paper is to explore the comprehensive teaching mode of accounting online and integration to meet the needs of accounting talents in the context of big data and artificial intelligence, to improve the teaching level, and to cultivate students' comprehensive abilities.