江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2019, Vol. 36 ›› Issue (6): 60-62.doi: 10.1004-7530/2019-36-6-60

• 科教研究 • 上一篇    下一篇

人工智能背景下“管理会计”课程教学改革探析

刘交交   

  1. 广东外语外贸大学南国商学院,广东 广州 510545
  • 出版日期:2019-02-28 发布日期:2019-07-09
  • 作者简介:刘交交（1990— ）,女,山西大同人,助教,硕士;研究方向：人力资本密集型团队治理。

Analysis on the teaching reform of “Management Accounting” course in the background of artificial intelligence

Jiaojiao Liu   

  1. Guangdong University of Foreign Studies South China Business College, Guangzhou 510545, China
  • Online:2019-02-28 Published:2019-07-09

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摘要：

伴随人工智能技术的快速发展,会计人员需要由传统的核算型会计转型为管理型会计。然而,目前来看,“管理会计”课程教学现状存在缺乏重视、教材陈旧、教学模式单一、教学效果差、考核方式不科学的问题。针对这些问题,文章从丰富课程教学内容、采用多样化教学方式、创新课程考核方式、提升教师本身教学能力4个方面入手,提出“管理会计”课程教学改革的途径,以便更好应对人工智能技术带来的巨大冲击。

关键词: 人工智能, 管理会计, 教学改革

Abstract:

With the rapid development of artificial intelligence technology, accountants need to change from traditional accounting accountants to management accountants. However, there are some problems in the current teaching situation of management accounting course, such as lacking attention, outdate teaching contents, single teaching mode, poor teaching effect and unscientific assessment methods. In order to solve these problems, this paper puts forward four ways to reform the teaching of management accounting by enriching the teaching content, adopting diversified teaching methods, innovating the course assessment methods and improving the teaching ability of teachers themselves, so as to better response to the tremendous impact of artificial intelligence technology on accounting talents.

Key words: artificial intelligence, Management Accounting, teaching reform

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