【Article】 A Study on the Impact of Artificial Intelligence Development on Teaching Strategies in Vocational College Finance and Economics Programs
Liangzi Ma 1$ @liz
1 Gansu Finance and Trade Vocational College, Lanzhou Gansu, 930000, China, 736987868@qq.com
$ This study is an outcome of the school-level teaching and research project of Gansu University of Finance and Trade, titled “Research on Teaching Strategies Based on Employment Market Analysis for Higher Vocational Finance and Economics Majors” (Project No. GCM[2024]KYC-YJ133).
Abstract
The rapid advancement of artificial intelligence (AI) technology is reshaping the talent demand structure in the accounting and finance industry, posing new challenges to teaching strategies in vocational financial and economic programs. Based on public industry reports, questionnaire surveys, and course data from representative institutions, this study quantitatively assesses the impact of AI technology on skill requirements for vocational finance and accounting positions, and identifies gaps between students’ current AI capabilities and existing educational offerings. The findings reveal: (1) Over the past three years, the mention rate of AI-related skills—such as RPA fundamentals, intelligent tax and finance tools, and financial data analysis—in job descriptions has risen from 5% to 22%, and is projected to reach 35% by 2026; (2) In current curricula, the proportion of instructional hours dedicated to “digital and intelligent technologies” is less than 10%, and there is a lack of teaching cases integrating generative AI (e.g., DeepSeek, ChatGPT). Accordingly, the study proposes an analytical framework for implementing “AI+Finance” teaching strategies. This research offers a data-driven, forward-looking reform approach for vocational finance and economics programs to respond effectively to the impact of AI technology.
Keywords
Artificial Intelligence; Higher Vocational Finance and Economics; Supply-Demand Gap; Teaching Strategies
【论文】 人工智能发展对高职财经专业教学策略的影响研究
马良子 1$ @liz
1 甘肃财贸职业学院，甘肃兰州，730000，中国， 736987868@qq.com
$ 本研究系甘肃财贸职校级教科研项目《基于高职财经专业就业市场分析导向的教学策略研究》（项目编号 GCM[2024]KYC-YJ133）成果。
摘要
人工智能（AI）技术的快速发展正在重塑财会金融行业的人才需求结构，也对高职财经
类专业教学策略提出了新挑战。本研究基于公开行业报告、问卷调研及典型院校课程数据，量化评估AI 技术对高职财金岗位技能需求的影响，并诊断当前学生 AI 能力与教学供给的缺口。研究发现：（1）近三年 AI 相关技能（如 RPA 基础、智能财税工具、财务数据分析）在岗位描述中的提及率上升至 22%，预计 2026 年将达到 35%；（2）现行课程体系中“数智技术”模块学时占比不足 10%，且缺乏与生成式 AI（如 DeepSeek、 ChatGPT）结合的教学案例，据此提出“AI+ 财经”教学策略框架分析落地要素。研究为高职财经专业应对 AI 技术冲击提供了数据驱动的前瞻性教学改革方案。
关键词
人工智能；高职财经；供需差距；教学策略
XS-2026-1-5-2-266.pdf (289.7 KB)
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英文- Chinese Simplified , Chinese
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