数智时代会计类专业中职-高职-本科协同一体课程体系创新路径探索

Exploration of innovative paths for the collaborative curriculum system of vocational,vocational,and undergraduate accounting majors in the era of digital intelligence

随着数智技术的迅速发展,特别是在大数据、人工智能、区块链等领域的深入应用,会计领域也迎来了前所未有的挑战与机遇。在国家职业教育改革发展战略的推动下,会计类专业的教育体系亟须与时俱进,实现从中等职业教育到高等职业教育再至本科教育的无缝对接。本文以此为研究背景,围绕数智时代下会计类专业中职-高职-本科协同一体课程体系的创新路径展开探索。首先,本研究在教育生态系统框架下,根据课程设计的基本原则,分析了现阶段会计类课程在知识传递、技能培养与价值观塑造方面的差异性与联系性,刻画了教学方法与学习方式随技术进步而发生的变革。进一步,通过对行业技术发展趋势的研究,清晰地揭示了其对课程体系演化的深刻影响,并阐述了未来课程体系构建所必须面对的新挑战。随后,本文通过比较分析中职、高职和本科会计类现行课程体系,挖掘出了重要的结构性问题,如实操能力与理论教学的脱节、教育层次间学习断层的显现及跨层次课程资源共享的不足,针对这些问题,提出了整合数字技术、构建协同一体化课程模式、优化校企合作等改革策略。接着,借助移动学习平台、大数据分析、云账簿、区块链及仿真模拟等数智技术,构建了适应会计类专业发展需求的课程内容创新路径,并探索了技术与内容融合带来的教育模式转型。最后,研究对数智技术与会计课程未来的发展趋势进行了前瞻性分析,并从持续性学习体系、教学质量评价新机制、社会服务与教育生态系统协同的角度出发,提出了人才培养的战略建议,旨在为会计教育领域的未来发展提供理论依据和实践指导。

With the rapid development of digital and intelligent technologies,especially the deep application in fields such as big data,artificial intelligence,and blockchain,the accounting sector is facing unprecedented challenges and opportunities.Under the impetus of the national strategy for vocational education reform and development,the educational system for accounting majors urgently needs to keep pace with the times and achieve seamless integration from secondary vocational education to higher vocational education and then to undergraduate education.This paper takes this as the research background and explores the innovative paths for the collaborative curriculum system from secondary vocational to higher vocational to undergraduate accounting majors in the digital intelligence era.Firstly,under the framework of the educational ecosystem,this study analyzes the differences and connections in knowledge transmission,skill development,and value shaping of accounting courses at the current stage,based on the basic principles of curriculum design,and depicts the changes in teaching methods and learning styles with technological advancement.Furthermore,through research on the development trends of industry technologies,the profound impact on the evolution of the curriculum system is clearly revealed,and the new challenges that must be faced in building future curriculum systems are explained.Then,by comparing and analyzing the current curriculum systems of secondary vocational,higher vocational,and undergraduate accounting programs,important structural issues are unearthed,such as the disconnection between practical skills and theoretical teaching,the emergence of learning disconnects between educational levels,and the lack of cross-level sharing of curriculum resources.In response to these issues,reform strategies are proposed,such as integrating digital technology,constructing a collaborative curriculum model,and optimizing school-enterprise cooperation.Next,with the aid of digital intelligence technologies such as mobile learning platforms,big data analysis,cloud ledgers,blockchain,and simulation,an innovative path for curriculum content that adapts to the developmental needs of accounting majors is constructed,and the transformation of education models brought by the integration of technology and content is explored.Finally,the study conducts a forward-looking analysis of the future development trends of digital intelligence technology and accounting courses,and from the perspectives of a sustainable learning system,a new mechanism for teaching quality evaluation,and the collaboration between social services and the educational ecosystem,strategic suggestions for talent training are proposed.These aim to provide a theoretical basis and practical guidance for the future development of the field of accounting education.