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数字经济时代管理会计课程体系的重构

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随着科学技术的颠覆性变革,以及数字信息技术的革新与大数据的广泛应用,高等教育的教学模式也发生了深刻变化.管理会计课程的设计与发展应符合数字经济时代的需求,培养具备创新能力和跨学科知识融合能力的管理会计人才.文章分析了数字技术对管理会计课程体系的冲击,提出了数字经济时代管理会计课程体系重构的设计思路,并给出了具体的实施方案.管理会计课程体系的数字化转型不仅有助于提升课程的教学质量,也会为学生未来的职业发展奠定坚实的基础.
The reconstruction of the management accounting curriculum system in the digital economy era
With the disruptive transformation of science and technology,the innovation of digital information technology,and the extensive application of big data,higher education teaching models have undergone profound changes.The design and development of management accounting courses should align with the needs of the digital economy era,aiming to cultivate management accounting professionals with innovation capabilities and interdisciplinary knowledge integration skills.By analyzing the impact of digital technology on the management accounting curriculum system,this paper proposes design ideas for reconstructing the management accounting curriculum system in the digital economy era and provides specific implementation plans.The digital transformation of the management accounting curriculum system not only contributes to improving the teaching quality of management accounting,but also lays a solid foundation for students'future career development.

digital economymanagement accountingcurriculum system reconstructiondigital transformation

宋海涛、高巍、田晟瑜

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哈尔滨金融学院会计学院,黑龙江 哈尔滨,150030

数字经济 管理会计 课程体系重构 数字化转型

2024

创新与创业教育
中南大学

创新与创业教育

CHSSCD
影响因子:0.492
ISSN:1674-893X
年,卷(期):2024.15(6)