金融理论与教学2025，Vol.43Issue(5)：85-89,118,6.
中国自主会计知识体系下的智能会计教材建设探索
Exploration on Construction of Intelligent Accounting Textbook Under China's Independent Accounting Knowledge System
摘要
Abstract
In active response to General Secretary Xi Jinping's call of"construction of China's independent knowledge system",aimed at the dual dilemma of the theoretical reliance on western accounting knowledge system and the lag in the application of accounting education technology in our current accounting textbooks,this study proposes the construction of an intelligent accounting textbook system that integrates the three-dimensional framework of system,technology and value.By embedding the genes of the socialist market economy with Chinese characteristics,the study develops a new paradigm of digital intelligence empowerment,promotes the Confucian business ethical culture,and reshapes the four modules of intelligent financial accounting,management accounting,audit risk control and data governance,forming textbook content with technological advancement,system adaptability and value leadership.At the same time,a teaching blueprint centered on capability matrix is designed,relying on resources from school-enterprise collaboration and interdisciplinary methodologies,to tackle challenges such as interdisciplinary integration,technology iteration,and data sensitivity,thus providing systematic solutions for cultivating compound accounting talents to serve the national strategy.关键词
中国自主会计知识体系/智能会计/会计教材体系Key words
China's independent accounting knowledge system/intelligent accounting/accounting textbook system分类
社会科学引用本文复制引用
张林..中国自主会计知识体系下的智能会计教材建设探索[J].金融理论与教学,2025,43(5):85-89,118,6.基金项目
中国会计学会2025年度课题"中国会计教育自主知识体系建设"(2025KJ10). （2025KJ10）
