创新创业理论研究与实践 ›› 2026, Vol. 9 ›› Issue (2): 40-42.

• 教学革新 • 上一篇    下一篇

教育数字化背景下基于Power BI的财务大数据分析课程教学模式研究

孔德恒   

  1. 武汉外语外事职业学院,湖北武汉 430083
  • 出版日期:2026-01-25 发布日期:2026-07-01
  • 作者简介:孔德恒(1991—),女,山东日照人,硕士研究生,讲师,会计师,研究方向:财务分析。
  • 基金资助:
    湖北省职业技术教育学会教育科研课题“教育数字化背景下基于Power Bi的‘财务大数据分析’课程教学模式研究”(2024ZJGB099)

Research on the Teaching Mode of Financial Big Data Analysis Course Based on Power BI under the Background of Education Digitalization

KONG Deheng   

  1. Wuhan College of Foreign Languages and Foreign Affairs, Wuhan Hubei, 430083, China
  • Online:2026-01-25 Published:2026-07-01

摘要: 数字化转型推动企业财务管理向数据驱动决策转变,但高校财务大数据分析课程存在理论与工具脱节、教学与实践分离的问题。为此,该文提出构建“理论—工具—场景”三阶融合框架:理论层面将财务知识与Power BI工具结合,贯穿教学全流程;实践层面采用任务驱动模式,课前分层预习降低门槛,课中基于企业案例分阶段完成数据处理、建模与决策推演,并引入角色扮演模拟决策冲突,课后优化方案形成可落地的建议。该框架形成了“工具为用、理论为体、场景为桥”的闭环教学生态,既解决了传统课程脱离实际的问题,也为财经类课程数字化转型提供了可复制的路径,促进教学成果向实践转化。

关键词: 教育数字化, 财务大数据分析, Power BI, 教学模式, 职业教育, 财务管理

Abstract: The digital transformation drives the transformation of enterprise financial management towards data-driven decision-making, but there are problems with the disconnect between theory and tools, as well as the separation of teaching and practice in university financial big data analysis courses. To this end, the article proposes to construct a three-level fusion framework of“theory tool scenario”: at the theoretical level, financial knowledge is combined with Power BI tools to run through the entire teaching process; at the practical level, a task driven model is adopted, with pre class layered preview to lower the threshold. During class, data processing, modeling, and decision deduction are completed in stages based on enterprise cases, and role-playing simulations are introduced to simulate decision conflicts. After class, optimization plans are formulated into actionable recommendations. This framework has formed a closed-loop teaching ecology of“tools for use, theories for body, and scenarios for bridge”, which not only solves the problem of traditional courses being disconnected from reality, but also provides a replicable path for the digital transformation of finance and economics courses, promoting the transformation of teaching achievements into practice.

Key words: Digitalization of education, Financial big data analysis, Power BI, Teaching mode, Vocational education, Financial management

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