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Accounting talents are an important force in maintaining market economic order and promoting economic and social development. Along with the extensive use of digital intelligence in various fields, the accounting field needs to keep abreast of the times in terms of digital intelligence if it wants to make a further qualitative leap and change the lagging situation relative to other industries. Based on the CBE concept, this paper analyses the CBE concept and applies the CBE concept to the teaching of mathematically intelligent accounting. In accordance with the new requirements for accounting talents in the new era, it conducts specific research on the training mode of digital intelligent accounting talents from four aspects: training objectives, curriculum embodiment, teaching methods and teaching resources. The aim is to cultivate digital intelligent accountants suitable for future development in the digital era. It helps to solve the challenges faced in the current accounting teaching and improve the accounting teaching reform proposals.
Liao et al. (Tue,) studied this question.