Practice of teaching reform in higher vocational management accounting based on new quality productivity
基于新质生产力的高职管理会计教学改革实践

摘要

新质生产力以数字化、智能化、绿色化为核心特征，正推动会计行业从传统核算向数据驱动的管理决策转型，对高职管理会计人才的数字化应用、业财融合、智能工具操作等能力提出全新要求。当前，高职管理会计教学仍存在理论与岗位需求脱节、数字化教学浮于表面、“岗课赛证” 协同不足等痛点，难以匹配新质生产力发展下企业对复合型管理会计人才的迫切需求。在此背景下，立足新质生产力发展逻辑，探索教学目标、课程体系、实践模式的系统性改革路径，实现教育供给与产业需求的精准对接，既是落实职业教育高质量发展要求的必然选择，也是提升高职管理会计人才培养质量的关键举措。本文基于这一现实诉求，聚焦教学改革实践展开深入探讨。

Abstract

New quality productivity, with digitization, intelligence, and greenization as its core features, is driving the transformation of the accounting industry from traditional accounting to data-driven management decision-making. It puts forward new requirements for the digital application, business finance integration, intelligent tool operation, and other abilities of vocational management accounting talents. At present, there are still pain points in the teaching of management accounting in higher vocational education, such as the disconnect between theory and job requirements, digital teaching floating on the surface, and insufficient collaboration between "job course competition certificate", which are difficult to match the urgent demand of enterprises for composite management accounting talents under the development of new quality productivity. In this context, based on the development logic of new quality productivity, exploring a systematic reform path of teaching objectives, curriculum system, and practical mode, and achieving precise docking between education supply and industry demand, is not only an inevitable choice to implement the requirements of high-quality development of vocational education, but also a key measure to improve the quality of vocational management accounting talent training. Based on this practical demand, this article focuses on in-depth exploration of teaching reform practices.