Exploration of the Training Model of Applied Management Accounting Talent in the Context of Digital Intelligence

Against the background of digital intelligence, digital intelligence applied management accounting has become an inevitable choice for the cultivation of accounting personnel in colleges and universities. However, the outdated concept of “emphasis on accounting and neglect of management” has not been changed in time by multiple entities, such as enterprises and universities, which has led to the cultivation of accounting personnel in colleges and universities. Due to the deviation from demand, enterprises and schools have fallen into the dilemma of supply and demand, which has constrained the sustainable and healthy development of domestic enterprises. There is an urgent need to explore the training mode of digital intelligence application-oriented management accounting talent. Based on an in-depth analysis of the literature at home and abroad and a full investigation of the current status, it is found that the current domestic training of digital intelligence applied management accounting talent is mainly faced with the entrenched thinking of “light management,” a lack of clear training orientation, an absence of multisynergic education, and a lack of training resources. Insufficient conditions, imperfect training models, and the decoupling of supply and demand for talent training are among the problems. In response to the above problems, the “ternary fusion” dynamic teaching model, the diverse and flexible teaching and testing model, the “one engine, two drivers” collaborative education model and the “internal student and external introduction” teacher training model have been established to aid in the application of number intelligence in China. Cultivation of management accounting talent.