智能時代財務會計課程教學改革的邏輯、路徑探究

——基于應用型高校視角

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中圖分類號：G642 文獻標志碼：A 文章編號：2096-000X（2025）19-0128-07

Abstract：Intheeraof intellgence，theaccountingfunctionischangingfromaccounting tomanagement，themarketdemand foracountingtalentsischanging，andthetrainingobjectivesandcuriculusystemofaountingtalentsinapplieduivesitis arechanging.FinancialAcountingcourse，which focusesonteachingaccountingasitsmainteachingcontent，alsoconforsto thedevelopmentofeconomyandtechnologyandthechangesintalentcultivationgoals.Ittakesthemisionofcultivating moralityandtalents，thegoalofcultivatingapliedtalents，andthestudent-centeredapproach.Itisdiscussedfromthe perspectivesofeducationalideologycurrculumobjectives，teachingcontent，educationalmethodsandaproaches.Thefive dimensions of the teaching evaluation system are used for a series of innovative teaching reforms in courses.

Keywords：inteligent era;appliedundergraduate teaching;Financial Accounting; innovativeteaching;teachingreform

智能時代財務機器人的出現(xiàn)替代了大量低階性、重復型的財務核算工作，在“業(yè)財融合"的理念下，隨著ERP系統(tǒng)和大數(shù)據(jù)的使用，財務報表等財務信息可在企業(yè)信息化系統(tǒng)中瞬間生成。（剩余10571字）