数字化时代高校会计课程教学改革探索

Exploration on Teaching Reform of College Accounting Course in Digital Age

在数字经济背景下,各行各业都面临着数字化转型,智能财税对会计人才提出了更高的要求。高校如何更新会计课程目标、改革教学内容、升级教学方法,培养具备人文、数据和科技素养的应用型会计人才成为亟待解决的问题。文章从数字经济时代会计课程存在的问题及改革的必要性入手,从现阶段社会所需会计人才、课程内容、师资队伍、课程考核方式等方面指出现有不足及改进意见,为高校建设高水平会计本科教育提供一定的指引,助力高校培养出适应时代和市场需求的会计人才。

In the context of the digital economy,various industries are facing digital transformation,and intelligent finance and taxation have put forward higher requirements for accounting talents.How to update the objectives of accounting courses,reform teaching content,upgrade teaching methods,and cultivate applied accounting talents with humanistic,data,and technological literacy in schools has become an urgent problem to be solved.The article starts with the problems existing in the accounting curriculum in the digital economy era and the necessity of reform.It points out the shortcomings and improvement suggestions in the current social demand for accounting talents,course content,teaching staff,and course assessment methods,providing certain guidance for the construction of high-level accounting undergraduate education in universities and helping them cultivate accounting talents that meet the needs of the times and the market.