智能化时代财务会计教学的困境与变革  

The Dilemma and Reform of Financial Accounting Teaching in the Age of Intelligentization

作　　者：高景霄[1] 高志谦[1] 李永红[1] GAo Jing-xiao;GAo Zhi-qian;LI Yong-hong(School of Accounting, Hebei University of Economics and Business, Shijiazhuang, Hebei 050061, China)

机构地区：[1]河北经贸大学会计学院

出　　处：《河北广播电视大学学报》2019年第4期78-80,共3页Journal of Hebei Radio & TV University

基　　金：河北经贸大学2019年度教学研究项目《智能化时代会计专业本科人才培养模式研究》(2019JYY23)

摘　　要：德勤财务机器人的出现,使得重复性的财务工作面临着被取代的可能,给传统财务会计教学带来了冲击。在智能化时代,财务会计教学必须进行变革以适应智能化的发展。教学模式应从教为主向学为主转化,教学内容应将资金流、业务流和信息流“三流合一”,促进财务会计与管理会计相融合,同时加大师资培训力度,以满足智能化的人才需求。The emergence of Deloitte’s financial robots has led to the replacement of repetitive financial work, which has brought the impact to the teaching of traditional financial accounting. In the age of intelligentization, the teaching of financial accounting must be reformed to adapt to the development of intelligence. The teaching mode should be transformed from teaching to studying, the teaching content should integrate capital flow, business flow and information flow to promote the integration of financial accounting and management accounting. At the same time, we should strengthen the training of teachers to meet the needs of intelligent talents.

关 键 词：智能化 教学模式 教学内容 师资 

分 类 号：G420[文化科学—课程与教学论]