数智化转型背景下高职“管理会计”课程教学创新与实践  

Innovation and Practice of“Management Accounting”Course Teaching in Higher Vocational Colleges under the Background of Digital and Intelligent Transformation

作　　者：张娟[1] ZHANG Juan

机构地区：[1]保险职业学院,湖南长沙410114

出　　处：《保险职业学院学报》2024年第6期83-88,共6页Journal of Insurance Professional College

基　　金：湖南省职业教育与成人教育学会科研规划课题“数智化背景下基于财务岗位能力导向的高职会计人才培养体系构建研究”(XH2024006)。

摘　　要：随着大数据、人工智能等技术的迅猛发展,企业数智化转型已经成为必然趋势。在此背景下,会计人员的岗位职能也从传统核算型会计向数智化管理会计转型。“管理会计”是大数据与会计专业的核心课程,是构建管理会计职业能力框架的关键课程。本文对“管理会计”课程进行教学创新与探索,从教学内容、教学模式、评价方式等方面,全面改革“管理会计”课程的教学体系,旨在培养高技能、高水平、高素质的管理会计人才。With the rapid development of technologies such as big data and artificial intelligence,the digital transformation of enterprises has become an inevitable trend.In this context,the job functions of accounting personnel have also shifted from traditional accounting-based accounting to digital and intelligent management accounting.“Management Accounting”is a core course in big data and accountinmajor,and a key course in building a professional competency framework for management accounting.This article explores teaching innovation and exploration of the“Management Accounting”course,comprehensively reforming the teaching system of the“Management Accounting”course from the aspects of teaching content,teaching mode,and evaluation methods,aiming to cultivate highly skilled,high-level,and high-quality management accounting talents.

关 键 词：管理会计 教学设计 实践创新 

分 类 号：G712[文化科学—职业技术教育学]