Innovative Model of Accounting Teaching in the Era of Digital Intelligence

Li Guizi, Liang Zhongdi
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引用次数: 1

Abstract

At present, with the rapid development of social science and technology, the application of information technology in accounting teaching is becoming more and more popular. The era of Digital Intelligence (DI) refers to the new economic era characterized by big data and intelligence. The era of DI has had a huge impact on corporate management practices and accounting practices. In the era of DI, accounting practice has shown a trend of emphasizing strategic analysis and management decision-making, and ignoring accounting. The innovation of corporate business models and changes in accounting practices in the era of DI will bring new challenges and opportunities to the current accounting education. In view of this, this article takes interdisciplinary education as the starting point, analyzes the existing problems of the current accounting interdisciplinary education, and proposes the necessity and feasibility analysis of accounting teaching innovation in the era of DI, which provides reference for the cultivation of compound accounting talents. In practice, by setting up a comparison, the teaching effect of the experimental class and the control class was compared and analyzed. From the information of the test and the survey results, it is known that the teaching method of computer-technology accounting in the era of digital intelligence is very popular among students, and the teaching effect is outstanding. Students' innovative ability and practice have improved, their accounting knowledge structure has been significantly improved compared with before, and they have become more active when participating in teaching activities. The most important thing is that they have gradually formed a scientific way of thinking that can reasonably use the accounting theory knowledge they have learned to solve some practical problems, rather than just taking it for granted.
数字智能时代会计教学的创新模式
当前,随着社会科学技术的飞速发展,信息技术在会计教学中的应用越来越普遍。数字智能时代是指以大数据、智能化为特征的新经济时代。DI时代对企业管理实践和会计实践产生了巨大的影响。在DI时代,会计实践呈现出强调战略分析和管理决策,忽视会计的趋势。DI时代企业商业模式的创新和会计实务的变化,将给当前的会计教育带来新的挑战和机遇。鉴于此,本文以跨学科教育为切入点,分析了当前会计跨学科教育存在的问题,提出了DI时代会计教学创新的必要性和可行性分析,为复合型会计人才的培养提供参考。在实践中,通过设置对比,对实验班和对照班的教学效果进行了对比分析。从测试信息和调查结果可知,数字智能时代的计算机技术会计教学方法深受学生欢迎,教学效果突出。学生的创新能力和实践能力有所提高,会计知识结构较以往有明显改善,参与教学活动的积极性也有所提高。最重要的是,他们逐渐形成了一种科学的思维方式,能够合理地运用所学的会计理论知识来解决一些实际问题,而不是想当然。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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