创新创业理论研究与实践 ›› 2023, Vol. 6 ›› Issue (14): 37-39.

• 教学革新 • 上一篇    下一篇

大数据背景下应用型本科院校成本会计学课程教学改革研究

杨萍   

  1. 武汉商学院,湖北武汉 430056
  • 出版日期:2023-07-25 发布日期:2023-09-15
  • 作者简介:杨萍(1991—),女,湖北宜昌人,硕士,讲师,研究方向:财务会计理论与方法。
  • 基金资助:
    武汉商学院2020年度成本会计学课程思政示范课程建设项目(武商院教〔2021〕3号-6); 湖北省2021年中国高校产学研创新基金一正保项目“基于大数据审计专业实践教学模式研究”(2021ZBA04001)

Research on Teaching Reform of Cost Accounting Course in Application-Oriented Universities under the Background of Big Data

YANG Ping   

  1. Wuhan Business School, Wuhan Hubei, 430056, China
  • Online:2023-07-25 Published:2023-09-15

摘要: 大数据、人工智能、云技术等信息工具的普及与推广,对财务人员的能力提出新要求。但现有成本会计学课程教学存在定位认知不清晰、教学内容与大数据不融合、教学方式方法落后以及资源平台有限等问题。该文从应用型本科院校人才培养的目标着手,以武汉某应用型本科院校为例,结合当前信息技术发展对教学的影响,从教学定位、教学内容、教学方式、教学手段等方面提出相应的解决方案。

关键词: 大数据, 应用型, 成本会计学, 课程教学, 人才培养, 教学改革

Abstract: The popularization and popularization of information tools such as big data, artificial intelligence, cloud technology, etc. put forward new requirements for the ability of financial personnel. However, there are some problems in the existing cost accounting course teaching, such as unclear positioning cognition, non-integration of teaching content and big data, backward teaching methods and limited resource platform. Starting from the goal of talent training in application-oriented undergraduate colleges, taking an application-oriented undergraduate college in Wuhan as an example, combined with the impact of current information technology development on teaching, this paper puts forward corresponding solutions from the aspects of teaching orientation, teaching content, teaching methods and teaching means, etc.

Key words: Big data, Application type, Cost accounting, Course teaching, Personnel training, The teaching reform

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