人工智能背景下应用型高校“财务会计学”金课建设的思考

Thoughts on the Construction of the"Golden Course"of Financial Accounting in Application-oriented Universities under the Background of Artificial Intelligence

人工智能在会计领域的应用让很多人对“财务会计学”课程开设的必要性产生了怀疑,响应教育部要求,将“财务会计学”打造成金课更是备受质疑。分析人工智能背景下“财务会计学”金课建设的必要性,提出了顺应人工智能时代和金课建设标准要求的培养目标,并对人工智能背景下“财务会计学”金课建设的内容体系进行了探索,以期对人工智能背景下应用型高校“财务会计学”金课建设提供参考。

Application of artificial intelligence in accounting has caused doubts about the necessity of offering Financial Accounting in universities.It has been questioned that Financial Accounting is to be made a golden course in response to the request of the Ministry of Education.This paper analyses the necessity of constructing the golden course of Financial Accounting under the background of artificial intelligence.It puts forward the teaching objectives that can meet the requirements of the era of financial robots and the standards for the construction of golden courses.Furthermore,a probe is made to the contents and methods of constructing this golden course under the background of artificial intelligence in hope of providing reference to the construction of the golden course Financial Accounting in Application-oriented universities.