A Study on the Construction Path of the Accounting Curriculum System Based on Knowledge Graphs

Under the dual backdrop of the New Liberal Arts initiative and digital transformation, this paper employs a knowledge graph as the foundational logic to construct a four-in-one curriculum system integrating “objectives–content–resources–instruction.” Through an “entity-relationship-attribute” model, five major course clusters—accounting, auditing, taxation, financial management, and enterprise management—are integrated and cross-fused with digital-intelligent modules. An interdisciplinary, cross-technological, and cross-cultural talent cultivation path of “Accounting + Management + Information Technology” is established. This paper aims to provide systematic solutions and recommendations for addressing the pain points of traditional accounting education and cultivating composite accounting professionals in the era of intelligent finance.