Research on the Cross-Integration of Courses in Accounting and Financial Management Majors in the Digital and Intelligent Era

Abstract

The advent of the digital and intelligent era has exerted a transformative impact on the educational paradigms of Accounting and Financial Management majors. Traditional, segregated curriculum systems struggle to adapt to the new business environment centered on data intelligence. Grounded in the educational context of digital and intelligent transformation, this paper analyzes the inherent logic and intersecting dimensions of Accounting and Financial Management courses. It constructs a theoretical framework of an "integrated knowledge ecosystem" and systematically examines the synergistic mechanisms for knowledge integration and skill transfer, the logic behind content restructuring driven by digital and intelligent technologies, and the pathways for interdisciplinary resource collaboration. The research proposes a competency-oriented curriculum objective matrix, a modular teaching structure, and a multi-dimensional evaluation model, thereby forming an integrated curriculum fusion solution encompassing "objectives, implementation, and evaluation." The study demonstrates that systematic cross-integration can effectively cultivate students' capabilities in data thinking, technology integration, and strategic decision-making, providing a theoretical foundation and methodological support for cultivating interdisciplinary finance and economics talent in the digital and intelligent context.