新财经专技结合背景下会计学专业大数据财务分析能力训练的设计与实践  

Design and Practice of Big Data Financial Analysis Ability Training for Accounting Majors under the Background of New Finance and Economics Specialized Technology Integration

作　　者：王松[1] 梅莹[1] 

机构地区：[1]楚雄师范学院管理与经济学院,云南 楚雄

出　　处：《创新教育研究》2025年第1期174-180,共7页Creative Education Studies

基　　金：楚雄师范学院2024~2025学年第一学期实验室开放项目:基于Power BI的大数据财务分析实践训练;云南省第三批省级一流课程建设项目:数据库原理及应用;云南省高校计算机基础教学指导委员会和云南省高校计算机教学研究会教学研究项目:“新财经”视域下数据科学课程思政优秀案例设计与研究”(项目编号:云高计教202238);楚雄师范学院课程思政示范课程建设项目:数据库原理及应用(项目编号:SZSFK2220)。

摘　　要：为满足数智化时代企业对会计人才的需求,对会计学专业学生大数据财务分析能力的提升尤为重要和迫切。该研究以应用型本科院校会计学专业学生为对象,依托实验室开放项目,将商业智能技术(Business Intelligence, BI)引入财务分析,以企业财务报表分析为核心,结合产教融合的丰富案例,采取项目驱动、任务分解的方式,全面系统地设计项目任务进行实践训练,实现会计学专业学生大数据财务分析能力的提升,探索新财经专技结合背景下会计学专业教学改革与专业建设的新思路。To meet the demand for accounting talents in the era of digitalization, it is particularly important and urgent to enhance the big data financial analysis ability of accounting students. This study focuses on accounting students in applied undergraduate colleges, and relies on open laboratory projects to introduce Business Intelligence (BI) technology into financial analysis. With enterprise financial statement analysis as the core and rich cases of industry education integration, the study adopts a project driven and task decomposition approach to comprehensively and systematically design project tasks for practical training, achieving the improvement of accounting students’ big data financial analysis ability and exploring new ideas for accounting teaching reform and professional construction under the background of new financial and economic technology integration.

关 键 词：大数据财务分析 能力训练 专技结合 

分 类 号：F23[经济管理—会计学]