人工智能背景下成本会计课程建设研究

Research on the Construction of Cost Accounting Course Under the Background of ArtificialIntelligence

人工智能的发展推动了会计行业的变革与发展,社会对复合型会计人才的需求对会计人才培养提出了新要求。探讨人工智能技术对传统成本会计行业的影响,分析高等学校在成本会计人才培养过程中存在的主要问题,提出构建成本会计课程教学体系,探索复合型会计人才培养模式。

The development of artificial intelligence has promoted the reform and development of the accounting industry and the country's demand for compound accounting talents has gradually promoted the innovation of accounting talent education and training programs.From the artificial intelligence technology to the traditional cost accounting,the impact of industry analysis at present,China's institutions of higher learning in the main problems of cost accounting in the process of talent training,put forward under the background of artificial intelligence will rely on artificial intelligence technology build a cost accounting course teaching system,explore the customized accounting talents training mode.