The rise of emerging technologies such as"big intelligence moving cloud and physical area"has put forward higher requirements for the training of undergraduate accounting talents.Research has found that in the digital economy era,there is an urgent need for decision-making management accounting talents with core abilities such as professional ethics,learning ability,data processing and analysis ability,starting from market supply and demand.However,insufficient practical experience,weak data processing and analysis abilities,and a lack of big data thinking and innovation abilities are common problems among accounting undergraduate graduates.Therefore,in order to solve the contradiction between supply and demand in the talent market,it is necessary to empower with mathematical intelligence,transform the training concept and mode,and shift the focus of undergraduate accounting talent training from accounting oriented to management decision-making oriented.
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