Research on the Theory and Method of Financial Accounting Teaching under the Background of the Internet

Abstract

With the advent of the Internet + era, the teaching concept of “guided by ideological and political education and empowered by numerical intelligence technology” can help improve the traditional teaching mode of financial accounting in universities and and guide students to establish correct ideological values. However, there are still some problems in the teaching of financial accounting in universities, such as lack of information literacy of teachers, the teaching system is relatively backward, and lack of practical ability of students majoring in financial accounting. In view of this, universities should build a financial accounting teaching faculty team with “digital intelligence+ideological and political education”, establish and improve the financial accounting teaching system based on digital technology, and use smart classroom to enhance the practical ability of financial accounting students, so as to continuously improve the quality of financial accounting teaching.