Exploring and Practicing the Empowerment of Accounting Experimental Course Ideological and Political Education by Generative Artificial Intelligence

In the background of the digital and intelligent transformation of higher education, generative artificial intelligence is reshaping the educational paradigm of accounting experiment courses. This paper focuses on the ideological and political construction of accounting experiment courses in colleges and universities, constructing a four-in-one course value system that includes normative value, practical value, conceptual value and ideological and political value. It explores the empowerment paths of generative artificial intelligence technology in multiple aspects, such as teaching objectives and content, experimental environment, experimental cases, teaching methods and teaching evaluation. By deeply exploring the ideological and political elements under the guidance of the core socialist values, integrating the cultivation of values, professional ethics, social responsibility awareness and patriotic spirit into the entire process of accounting experimental teaching, it helps to cultivate compound talents with solid professional skills and noble moral sentiments, better adapting to the development needs of the accounting industry in the new era and contributing to social and economic construction.