产教融合背景下管理会计教学改革的创新路径研究

Innovation Path Research of Management Accounting Teaching Reform under the Background of Industry-Education Integration

数智经济高质量发展的背景下,产业对管理会计人才的需求呈极速增加的趋势,高职院校管理会计教学改革需要紧贴市场和就业形势,培养适应数智化产业应用场景需求的高素质管理会计人才。文章以高职院校管理会计教学改革的现实依据为切入点,提出了产教融合背景下高职院校管理会计教学改革的总体构想,分析了管理会计教学改革过程中存在的课程内容与数智化产业应用场景结合不紧密、管理会计教学资源缺乏、教学实施过程和评价方式不合理的痛点。为此,高职院校管理会计教学改革应通过构建产教融合背景下管理会计教学改革的生态系统、革新与管理会计教学改革的生态系统相匹配的教学范式、创建激励管理会计教学改革生态系统的良性循环机制的途径,培养适应数智化企业应用场景的管理会计人才,提升管理会计人才培养质量。

Under the background of the high-quality development of digital intelligence economy,the demand for management accounting talents in the industry is increasing rapidly.The teaching reform of management accounting in higher vocational colleges needs to keep close to the market and employment situation,cultivate high-quality management accounting talents to meet the needs of the application scenarios of digital intelligence industry.This article takes the practical basis of management accounting teaching reform in higher vocational colleges as the entry point,puts forward the overall idea of management accounting teaching reform in the context of industry-education integration,analyzes the pain points in the process of management accounting teaching reform,such as the lack of close connection between the course content and the application scenarios of digitalized industries,the lack of teaching resources,and the unreasonable implementation process and evaluation method.Therefore,the management accounting teaching reform in vocational colleges should be carried out through the concept of building an ecological system for management accounting teaching reform in the context of industry-education integration,innovating teaching paradigms that match the ecological system of management accounting teaching reform,and creating ways to create a virtuous cycle mechanism for stimulating the management accounting teaching reform ecological system,in order to cultivate management accounting talents who are suitable for the application scenarios of digitalized enterprises and improve the quality of management accounting talent cultivation.