AI賦能的新商科背景下會計學(xué)科教學(xué)改革與探索

中圖分類號：G64 文獻標(biāo)志碼：A

Abstract： With the development and application of AI technology，AI empowers traditional business to transform into new business，and accounting has ushered in a major opportunity for reform and development. Based on the changes in accounting workflow and job demands in the digital economy era， this paper analyzes the opportunities and necessity of accounting teaching reform and development under the new business background empowered by AI，explores the application scenarios of AI empowered accounting teaching reform and development，and proposes countermeasures and suggestions for accounting teaching reform and development under the new business background empowered by AI. The aim is to provide decision-making references for the high-quality development of accounting and the cultivation of high-quality composite accounting professionals under the new business background empowered by AI.

Key words： AI empowerment; new business administration; accounting discipline; reformation and exploration

0 引言

隨著AI技術(shù)的發(fā)展與應(yīng)用，人類社會進人數(shù)字經(jīng)濟時代，經(jīng)濟社會對商科人才的需求發(fā)生變化，傳統(tǒng)商科教育進入AI賦能的新商科時代，作為新商科重要組成部分的會計學(xué)科也迎來改革與發(fā)展的重大契機。（剩余13638字）