AI赋能的新商科背景下会计学科教学改革与探索

中图分类号：G64 文献标志码：A

Abstract： With the development and application of AI technology，AI empowers traditional business to transform into new business，and accounting has ushered in a major opportunity for reform and development. Based on the changes in accounting workflow and job demands in the digital economy era， this paper analyzes the opportunities and necessity of accounting teaching reform and development under the new business background empowered by AI，explores the application scenarios of AI empowered accounting teaching reform and development，and proposes countermeasures and suggestions for accounting teaching reform and development under the new business background empowered by AI. The aim is to provide decision-making references for the high-quality development of accounting and the cultivation of high-quality composite accounting professionals under the new business background empowered by AI.

Key words： AI empowerment; new business administration; accounting discipline; reformation and exploration

0 引言

随着AI技术的发展与应用，人类社会进人数字经济时代，经济社会对商科人才的需求发生变化，传统商科教育进入AI赋能的新商科时代，作为新商科重要组成部分的会计学科也迎来改革与发展的重大契机。（剩余13638字）