智能化时代财务会计教学的困境与变革

The Dilemma and Reform of Financial Accounting Teaching in the Age of Intelligentization

德勤财务机器人的出现,使得重复性的财务工作面临着被取代的可能,给传统财务会计教学带来了冲击。在智能化时代,财务会计教学必须进行变革以适应智能化的发展。教学模式应从教为主向学为主转化,教学内容应将资金流、业务流和信息流“三流合一”,促进财务会计与管理会计相融合,同时加大师资培训力度,以满足智能化的人才需求。

The emergence of Deloitte’s financial robots has led to the replacement of repetitive financial work, which has brought the impact to the teaching of traditional financial accounting. In the age of intelligentization, the teaching of financial accounting must be reformed to adapt to the development of intelligence. The teaching mode should be transformed from teaching to studying, the teaching content should integrate capital flow, business flow and information flow to promote the integration of financial accounting and management accounting. At the same time, we should strengthen the training of teachers to meet the needs of intelligent talents.