Research on the Innovation of the Accounting Practical Teaching System Oriented to Industry Needs

The digital and intelligent transformation of industries has exerted a disruptive impact on the accounting professional competency framework and information production models, revealing a profound misalignment between traditional accounting practical teaching systems and industrial demands in terms of content, methodology, and evaluation. To address this challenge, this study aims to explore innovative pathways for reforming the accounting practical teaching system oriented to industry needs. The research begins by analyzing the evolutionary logic of the accounting competency framework driven by industrial technology and the structural causes of the mismatch between educational supply and demand, while also expanding the applicable boundaries of the competency-based education theory. Subsequently, it deconstructs core elements such as the curriculum-content synchronization mechanism, the efficiency of resource allocation, and the logic of university-enterprise collaboration. Building on this analysis, a systematic innovative design scheme is proposed, centered on dynamic curriculum modules, integrated contextualized teaching methods, and a multi-dimensional evaluation system. This scheme aims to construct a teaching system characterized by adaptability and foresight, thereby promoting a fundamental shift in accounting education from knowledge transmission to the cultivation of complex professional competencies.