高职会计实训教学数字化转型的动因、困境与策略

The Motivation,Predicament,and Strategy of the Digital Trans⁃formation of the Teaching for Accounting Practical Training in Higher Vocational Education

高职会计实训教学数字化转型是适应数字化时代发展的必然趋势,大数据、人工智能、区块链等数字技术不断渗透与从业实践的高职会计数字素养需求,是推动高职会计实训教学数字化转型的动力。但是,当前高职会计实训教学数字化转型过程中存在思想认识偏差、参与性不强、高质量师资匮乏、有效供给不足、规章制度不健全等现实困境。基于此,应采取端正思想认识、增强参与性、打造高质量师资队伍、提升供给效度、健全规章制度等对策突破困境,促进高职会计实训教学数字化转型。

The digital transformation of higher vocational accounting training teaching is an inevitable trend to adapt to the development of the digital age,and the demand of higher vocational accounting digital literacy,with the continuous infiltration and practice of digital technologies such as big data,artificial intelligence,block chain,is the driving force to promote the digital transformation of accounting training teaching in higher vocational education.However,in the process of digital transformation of accounting training teaching in higher vocational colleges,there are some practical difficulties,such as ideological deviation,lack of participation,lack of high-quality teachers,insufficient effective supply,imperfect rules and regulations.Based on this,some countermeasures should be taken to correct ide⁃ological understanding,enhance participation,build a team of high-quality teachers,improve supply validity and perfect rules and regulations,so as to break through the predicament and promote the digital transformation of accounting training teaching in higher vocational colleges.