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