西南石油大学学报(社会科学版) ›› 2025, Vol. 27 ›› Issue (3): 97-106.

• 理论探索 • 上一篇    下一篇

应用型本科高校财会类专业的数智化转型初探——以新文科建设为背景

耿刘利, 龚洁松   

  1. 滁州学院经济与管理学院, 安徽 滁州 239000
  • 发布日期:2025-06-06
  • 作者简介:耿刘利,滁州学院经济与管理学院副教授,研究方向:财务管理。
  • 基金资助:
    安徽省教学质量工程项目“‘新文科’范式下应用型高校财经类专业数智化改造升级的探索与实践路径——以滁州学院财务管理专业为例”(2022jyxm1109);安徽省教学质量工程项目“基于OBE理念的新文科背景下应用型本科高校管理类专业教育教学改革研究”(2021jyxm1062)。

The Digital Transformation of Finance and Accounting Majors in Applied Undergraduate Universities in the Context of New Liberal Arts Construction

GENG Liuli, GONG Jiesong   

  1. School of Economics and Management, Chuzhou University, ChuzhouAnhui, 239000, China
  • Published:2025-06-06

摘要: 努力推动应用型本科高校财会类专业数智化转型,是适应技术和产业变革新形势、推进新文科专业建设、提升财会类专业内涵建设水平的必然要求。当前,我国应用型本科高校财会类专业教育面临着学科专业壁垒突出、教师数字素养亟待提升、人才培养方案亟须优化、数智教学资源供给不足、质量保障体系亟待完善等挑战。为了不断提升新质人才培养水平,推动新质生产力发展,应用型本科高校财会类专业未来应坚持“思政引领、数智赋能、交叉融合、多元协同、突出特色”的转型发展思路,强化顶层制度设计,破除学科专业壁垒;聚焦师资队伍建设,促进教学模式转型;优化人才培养方案,重构数智课程体系;构建协同育人机制,强化数智资源供给;强化底线思维意识,健全质量保障体系。

关键词: 新文科, 财会类专业, 大数据, 人工智能, 质量保障体系

Abstract: Promoting the digital transformation of finance and accounting majors in applied undergraduate universities is an inevitable requirement to adapt to the new situation of technological and industrial changes, to promote the construction of new liberal arts majors, and to enhance the connotation construction of finance and accounting majors. Education of the financial and accounting majors in universities in China now is faced with challenges of disciplinary barriers, insufficient supply of digital teaching resources, and urgent needs for improvement of teachers' digital literacy, for optimization of talent training programs and for improvement of quality assurance systems. We should adhere to the transformation and development concept of "ideological and political guidance, digital intelligence empowerment, cross integration, diverse collaboration, and application characteristics" in the digital transformation of finance and accounting majors, and take measures to strengthen top-level design and break down disciplinary barriers, to strengthen the construction of the teaching staff and promote teaching mode transformation, to optimize talent development plans and curriculum systems and reorganize digital course system, to build a diversified collaborative education mechanism and strengthen the supply of digital teaching resources, and to strictly control ideological security work and improve the education quality assurance system.

Key words: new liberal arts, finance and accounting majors, big data, artificial intelligence, quality assurance system

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