教育数字化转型背景下会计学专业实践教学创新探索  

Innovative Exploration of Practical Teaching in Accounting Major under the Background of Educational Digitization

作　　者：王志华 牛登云 WANG Zhi-hua;NIU Deng-yun(School of Business,Shanxi Datong University,Datong Shanxi,037009)

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报(社会科学版)》2025年第1期140-144,共5页Journal of Shanxi Datong University(Social Science Edition)

基　　金：山西省高等学校教学改革创新项目“教育数字化转型背景下会计学专业人才能力框架与培养模式创新”(J20241154);山西大同大学教学改革创新项目“教育数字化转型背景下会计学专业人才能力框架与培养模式创新”(XJG2023223)。

摘　　要：高等教育作为新技术的重要源泉与应用前沿,正经历着数字化转型的深刻变革。研究发现,会计学专业实践教学中数字化运用存在与发展不匹配、校企合作不紧密、师资队伍转型能力不足等问题。地方应用型本科高校在提升教育质量与推动转型方面发挥着关键作用,亟须响应国家与地方产业升级的需求,加速推进教育数字化转型。因此,针对应用型本科高校会计学专业实践教学中存在的问题,应围绕系统化、数字化构建专业的会计实践教学场景,加强校企合作,主动融入相关生态圈,形成会计教育生态圈。As a crucial source of emerging technologies and the frontier of their application,higher education is currently experiencing significant transformations driven by digitalization.The study found that there are issues with the digital application in practical teaching for accounting majors,such as misalignment with development,loose cooperation between universities and enterprises,and insufficient transformation capabilities of the teaching staff.Local application-oriented undergraduate universities play a pivotal role in enhancing educational quality and facilitating this transformation.They are in urgent need of responding to the demands of national and local industrial upgrading by accelerating the educational digitization.Therefore,in response to the issues existing in the practical teaching of accounting majors in application-oriented undergraduate universities,it is necessary to construct professional accounting practical teaching scenarios centered around systematization and digitalization,strengthen cooperation between universities and enterprises,actively integrate into relevant ecosystems,and form an accounting education ecosystem.

关 键 词：教育数字化 应用型高校 培养模式创新 

分 类 号：G64[文化科学—高等教育学] F230[文化科学—教育学]