Abstract: With the widespread application of intelligent technology in the field of accounting, the cultivation of accounting professionals faces new challenges. The demands of employers and students on university talent cultivation models are rapidly evolving with environmental changes, and the inadequacy of existing teaching models in adapting to these changes is becoming increasingly evident. This paper takes the teaching model of accounting programs as its research object. It first analyzes the necessity of reform, then summarizes the current state of talent cultivation; next, it examines the issues with the current teaching model; finally, it adopts a problem-oriented approach, fully respects student preferences, and aligns with employer needs to construct a flexible teaching model, aiming to provide valuable references for the reform of teaching models in accounting programs at applied undergraduate institutions.

Key words: Teaching model, Flexible teaching model, Applied undergraduate institutions, Accounting major, Interdisciplinary studies, Cross-disciplinary talent cultivation