人工智能背景下CBT教学模式在高职审计教学中的应用

Application of CBT Teaching Mode in Teaching of Higher Vocational Auditing Education under Background of Artificial Intelligence

审计课程属于高职会计专业的主干课程,该课程由于较抽象、较枯燥,一般被安排在大学的高年级阶段.CBT(Case-basedteaching)教学模式自1920年代由美国哈佛商学院提出以来,通过在不同学科领域的应用,于20世纪90年代传入中国并被广泛应用.人工智能自1956年提出以来,一直备受关注.人工智能(Artificial Intelligence,简称AI)是研究、开发用于模拟、延伸和扩展人的智能的理论、方法、技术及应用系统的一门新的技术科学.本文要研究的重点在于,将人工智能先进的技术与审计CBT教学模式更好地结合,实现生动化教学.

The audit course belongs to the main course of higher vocational courses. This course is relatively boring due to its abstraction and is generally arranged in the senior stage of the university. Since the introduction of the CBT(Case-based teaching) teaching model in the 1920 s, it has been introduced to China in the 1990 s and widely used in various fields. Artificial intelligence has been receiving much attention since its introduction in 1956. Artificial Intelligence(AI) is a new technical science that studies and develops theories, methods, techniques, and applications for simulating, extending, and extending human intelligence. Then, it is an important content to be studied in this paper to combine the advanced technology of artificial intelligence with the auditing CBT teaching mode and realizing vivid teaching.