【摘要】 随着AI技术的发展和应用，AI赋能传统商科向新商科转型，会计学科迎来了改革发展的重大契机。结合数字经济时代会计工作流程及其岗位需求变化，分析了AI赋能的新商科背景下会计学科教学改革与发展的契机与必要性，探讨了AI赋能会计学科教学改革与发展的应用场景，提出了AI赋能的新商科背景下会计学科教学改革与发展的对策建议，旨在为AI赋能的新商科背景下会计学科高质量发展和高素质复合型会计专业人才培养提供决策参考。更多还原

【Abstract】 With the development and application of AI technology, AI empowers traditional business to transform into new business, and accounting has ushered in a major opportunity for reform and development. Based on the changes in accounting workflow and job demands in the digital economy era, this paper analyzes the opportunities and necessity of accounting teaching reform and development under the new business background empowered by AI, explores the application scenarios of AI empowered accounting teaching reform and development, and proposes countermeasures and suggestions for accounting teaching reform and development under the new business background empowered by AI. The aim is to provide decision-making references for the high-quality development of accounting and the cultivation of high-quality composite accounting professionals under the new business background empowered by AI.更多还原