OBE理念下生成式AI技术在高校财会教育中的应用路径研究

Research on the Application Path of Generative AI Technology in Finance and Accounting Education in Colleges and Universities under OBE Concept

生成式AI技术的爆发式发展,给传统教育事业带来了巨大冲击和新的机遇。高校财会教育与生成式AI技术的融合发展已成必然趋势。文章在OBE理念的指导下,深入分析了生成式AI技术与高校财会教育的契合点,通过整体框架和具体实施方式两个维度,分教育提供者、学生、雇主企业和政府监管机构四大利益相关者,覆盖了高校财会教育的主要利益主体;分教材建设、课程设计、教学方法和课外延伸四大融合点,贯穿了从课内到课外、从软件到硬件、从理论到实践的高校财会学习全流程,最终探索构建了生成式AI技术在高校财会教育中的应用路径,以期为传统财会教育寻找新的突破点,为高校教育与高新信息技术的融合提供思路借鉴。

The explosive development of generative AI technology has brought tremendous impacts and new opportunities to traditional education,especially in the field of accounting and finance education in universities.The integration of accounting and finance education with generative AI technology in universities has become an inevitable trend.Guided by the OBE(Outcome-Based Education)concept,this article deeply analyzes the convergence points between generative AI technology and accounting and finance education in universities.Through two dimensions of the overall framework and specific implementation methods,it divides the stakeholders into four categories:education providers,students,employer enterprises,and government regulatory agencies,covering the main interest groups of accounting and finance education in universities.It also explores four integration points:textbook development,curriculum design,teaching methods,and extracurricular extension,which run through the entire learning process of accounting and finance in universities from in-class to extracurricular,from software to hardware,and from theory to practice.Ultimately,this article aims to explore and construct the application path of generative AI technology in accounting and finance education in universities,in order to find new breakthrough points for traditional accounting and finance education and provide ideas and references for the integration of university education with high-tech information technology.