智能时代财务会计课程教学改革的逻辑、路径探究

——基于应用型高校视角

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中图分类号：G642 文献标志码：A 文章编号：2096-000X（2025）19-0128-07

Abstract：Intheeraof intellgence，theaccountingfunctionischangingfromaccounting tomanagement，themarketdemand foracountingtalentsischanging，andthetrainingobjectivesandcuriculusystemofaountingtalentsinapplieduivesitis arechanging.FinancialAcountingcourse，which focusesonteachingaccountingasitsmainteachingcontent，alsoconforsto thedevelopmentofeconomyandtechnologyandthechangesintalentcultivationgoals.Ittakesthemisionofcultivating moralityandtalents，thegoalofcultivatingapliedtalents，andthestudent-centeredapproach.Itisdiscussedfromthe perspectivesofeducationalideologycurrculumobjectives，teachingcontent，educationalmethodsandaproaches.Thefive dimensions of the teaching evaluation system are used for a series of innovative teaching reforms in courses.

Keywords：inteligent era;appliedundergraduate teaching;Financial Accounting; innovativeteaching;teachingreform

智能时代财务机器人的出现替代了大量低阶性、重复型的财务核算工作，在“业财融合"的理念下，随着ERP系统和大数据的使用，财务报表等财务信息可在企业信息化系统中瞬间生成。（剩余10571字）