Research on the Whole-Process Innovation of Principles of Accounting Course Based on the “Four New” Construction

Abstract

Against the background of the deep integration of the digital economy with the construction of “New Liberal Arts” and “New Business”, the traditional teaching of Principles of Accounting faces problems such as rigid models, outdated content, single evaluation, separated ideological and political education, and superficial technology application. Guided by the “Four New” construction and centered on the concepts of “student-centered, output-oriented, and continuous improvement”, this study systematically promotes the whole-process innovation of curriculum teaching. By reconstructing the trinity teaching goal of “integration of business and finance, digital intelligence empowerment, and value guidance”, integrating interdisciplinary content, building a “two-line integration and three-stage progression” mixed teaching model, implementing a process-oriented and competency-based evaluation mechanism, and deeply integrating curriculum ideological and political education with intelligent teaching technology, the fundamental transformation from “knowledge transmission” to “literacy cultivation” is realized. Teaching practice shows that this innovation system has significantly improved students’ accounting practical ability, business insight, and professional responsibility, effectively promoting the high-quality development of the course and the comprehensive improvement of education effectiveness. From the five dimensions of problem orientation, innovation characteristics, curriculum ideological and political education, technology application, and achievement radiation, this study systematically elaborates on the teaching innovation practice and effectiveness of this course, aiming to provide a referenceable and promotable experience paradigm for the reform of similar basic courses under the background of the “Four New” construction.