大数据背景下应用型本科院校成本会计学课程教学改革研究

Research on Teaching Reform of Cost Accounting Course in Application-Oriented Universities under the Background of Big Data

大数据、人工智能、云技术等信息工具的普及与推广,对财务人员的能力提出新要求。但现有成本会计学课程教学存在定位认知不清晰、教学内容与大数据不融合、教学方式方法落后以及资源平台有限等问题。该文从应用型本科院校人才培养的目标着手,以武汉某应用型本科院校为例,结合当前信息技术发展对教学的影响,从教学定位、教学内容、教学方式、教学手段等方面提出相应的解决方案。

The popularization and popularization of information tools such as big data,artificial intelligence,cloud technology,etc.put forward new requirements for the ability of financial personnel.However,there are some problems in the existing cost accounting course teaching,such as unclear positioning cognition,non-integration of teaching content and big data,backward teaching methods and limited resource platform.Starting from the goal of talent training in application-oriented undergraduate colleges,taking an application-oriented undergraduate college in Wuhan as an example,combined with the impact of current information technology development on teaching,this paper puts forward corresponding solutions from the aspects of teaching orientation,teaching content,teaching methods and teaching means,etc.