关键词: 数字素养, 财会专业, 跨学科课程, 行动研究, 课程建设, 数字化人才

Abstract: The ineffective construction of interdisciplinary courses in a major challenge faced by current accounting majors in cultivating digital application talents, universities struggle to develop students equipped with high-level digital literacy, technical skills, and innovative thinking. This paper conducts two rounds of action research on the interdisciplinary course big data financial analysis and practice to explore effective strategies for reforming interdisciplinary accounting courses. By integrating students'cognitive patterns with industry-specific demands, reconstructing knowledge systems, innovating teaching methodologies, and improving evaluation approaches, this study effectively addresses the difficulties of entry barriers and lack of interest with interdisciplinary courses. Consequently, significant improvements in students'digital literacy and accounting skills were achieved.

Key words: Digital literacy, Accounting program, Interdisciplinary course, Action research, Curriculum construction, Digital talent