关键词: 数智化, PBL教学法, 财会课程, 大数据, 教学模式, 实施路径

Abstract: With the rapid advancement of intelligent and digital technologies, the role of accounting has undergone significant transformation. Accordingly, the cultivation of accounting talents must adapt to evolving societal and professional demands. Traditional teaching models show limitations in developing students'innovative thinking, data analysis skills, and practical competencies. As a problem-centered and student-oriented instructional method, Problem-Based Learning (PBL) offers a fresh approach for reforming accounting curricula. This paper aims to provide actionable theoretical guidance and practical pathways for promoting teaching reform in accounting programs within higher education institutions.

Key words: Digital intelligence, PBL teaching method, Accounting courses, Big data, Teaching model, Implementation path