创新创业理论研究与实践 ›› 2025, Vol. 8 ›› Issue (22): 37-40.

• 教学革新 • 上一篇    下一篇

基于AI技术的财务报表分析课程教学改革研究

刘恒, 赵翠   

  1. 长春光华学院,吉林长春 130022
  • 出版日期:2025-11-25 发布日期:2026-05-14
  • 作者简介:刘恒(1994—),女,吉林长春人,硕士研究生,助教,研究方向:财务分析、会计教学。
  • 基金资助:
    2023年度吉林省高等教育教学改革研究课题“应用型高校会计学国家级一流本科专业建设与实践研究”(JLJY202345779858)

Research on the Teaching Reform of Financial Statement Analysis Course Based on AI Technology

LIU Heng, ZHAO Cui   

  1. Changchun Guanghua University, Changchun Jilin, 130022, China
  • Online:2025-11-25 Published:2026-05-14

摘要: AI(人工智能)技术的快速发展使财务报表分析领域发生了巨大变革。为使报表分析课程教学顺应行业发展需求,该文基于财务报表分析课程教学实践研究,分析了应用AI技术对课程教学过程和教学方法、教学框架和教学内容的改革策略,探讨了AI技术赋能课程教学改革的未来发展方向。研究发现AI技术通过提升数据和文本的处理效率,重构专题式教学框架,为学生提供个性化自主学习平台,可提升财务报表分析课程的教学质量和教学效果。随着技术迭代,AI技术辅助教学有更广阔的发展空间。

关键词: 财务报表分析, 教学改革, 教学实践, AI技术, 深度学习算法, 知识图谱

Abstract: The rapid development of AI technology has brought significant changes to the field of financial statement analysis. To align the teaching of financial statement analysis courses with industry development, this paper, based on the teaching practice of the course, examines the reform strategies of AI technology in the teaching process, methods, framework, and content of the course, and explores the future development direction of AI technology empawering course teaching reform. The study finds that AI technology enhances the efficiency of data and text processing of the course, reconstructs the teaching framework through designing specific teaching themes, and provides students with personalized self-learning platforms, thus can improve the teaching quality and effectiveness of the course. With technological iteration, AI-assisted teaching has a broader development space.

Key words: Financial statement analysis, Teaching reform, Teaching practice, AI technology, Deep learning algorithms, Knowledge graph

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