关键词: 教育数字化, 会计学课程, 数字教材, 建设策略, 内涵特征, 实践路径

Abstract: In the digital education environment, new digital textbooks have driven the digital transformation of higher education, characterized by high integration, deep interactivity, and convenient updates. Accounting is one of the core courses in universities. Establishing a scientific approach to the development of digital textbooks and actively exploring strategies for building digital textbooks for accounting courses can not only expand the digital educational resources available to universities but also lay a solid foundation for their digital development. This paper explores effective strategies for constructing digital textbooks for accounting courses from the perspective of educational digitalization, considering dimensions such as overall planning, textbook content, and school-enterprise cooperation.

Key words: Education digitization, Accounting curriculum, Digital teaching materials, Construction strategy, Connotation characteristics, Practical path