Abstract: The age of numerical intelligence has put forward higher requirements for accountancy, the training of accounting talents in colleges and universities should adapt to the changes of artificial intelligence and big data. From the perspective of practical teaching, this paper analyzes in detail the present situation of practical teaching of accounting major in colleges and universities. It is found that there are some problems in the training practice teaching of intelligent accounting talents, such as lack of solid foundation in practical links, superficial cultivation of practical ability of numerical intelligence and lack of innovation and entrepreneurship. This paper puts forward some suggestions on practical teaching of digitalized accounting talents from the aspects of consolidating the professional foundation, constructing the curriculum system of digitalized practical teaching, integrating innovation and entrepreneurship education with the practical teaching of accounting specialty, and strengthening the construction of digitalized teaching staff.

Key words: Big data, Artificial intelligence, Accounting, Innovation and entrepreneurship, Personnel training, Practical teaching