摘要
为积极响应习近平总书记“构建中国自主知识体系”的号召,研究针对现阶段我国会计教材存在的西方会计知识体系的理论依赖与会计教育技术应用滞后双重困境,提出构建融合制度、技术、价值三维框架的智能会计教材体系。通过内嵌中国特色社会主义市场经济基因,开发数智赋能新范式、弘扬儒商伦理文化,重塑智能财务会计、管理会计、审计风控及数据治理四大模块,形成兼具技术先进性、制度适配性与价值引领性的教材内容。同时设计以能力矩阵为核心的教学蓝图,依托校企协同资源与跨学科方法论,解决学科交叉、技术迭代与数据敏感等挑战,为培养服务国家战略的复合型会计人才提供系统化解决方案。
In active response to General Secretary Xi Jinping’s call of“construction of China’s independent knowledge system”,aimed at the dual dilemma of the theoretical reliance on western accounting knowledge system and the lag in the application of accounting education technology in our current accounting textbooks,this study proposes the construction of an intelligent accounting textbook system that integrates the three-dimensional framework of system,technology and value.By embedding the genes of the socialist market economy with Chinese characteristics,the study develops a new paradigm of digital intelligence empowerment,promotes the Confucian business ethical culture,and reshapes the four modules of intelligent financial accounting,management accounting,audit risk control and data governance,forming textbook content with technological advancement,system adaptability and value leadership.At the same time,a teaching blueprint centered on capability matrix is designed,relying on resources from school-enterprise collaboration and interdisciplinary methodologies,to tackle challenges such as interdisciplinary integration,technology iteration,and data sensitivity,thus providing systematic solutions for cultivating compound accounting talents to serve the national strategy.
作者
张林
ZHANG Lin(Harbin Finance University,Harbin Heilongjiang 150030,China)
出处
《金融理论与教学》
2025年第5期85-89,118,共6页
Financial Theory and Teaching
基金
中国会计学会2025年度课题“中国会计教育自主知识体系建设”(2025KJ10)。
关键词
中国自主会计知识体系
智能会计
会计教材体系
China’s independent accounting knowledge system
intelligent accounting
accounting textbook system
