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当前位置：中国现代教育学报 > 2026年7-8月-2卷4期 > 文章详情

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生成式人工智能赋能高职会计课程精准教学：模式构建与实践路径

Generative AI-Enabled Precision Teaching in Higher Vocational Accounting Courses:Model Construction and Implementation Pathways

作者：杨洁

单位：浙江金融职业学院

基金项目：浙江省省属高校基本科研业务费项目资金资助（项目编号：2026YB36）

卷期：2026年7-8月-2卷4期

通讯作者：杨洁

DOI：10.70693/202607187129

页码：85-91

发布时间：2026-08-18

总浏览量：194

摘要

针对高职会计课程中学生差异难以及时识别、统一任务难以兼顾不同学习需要、反馈滞后以及过程性证据不足等问题，本文采用文献分析、典型工作任务分析与教学设计研究方法，构建“课前诊断—课中任务—课后修订—评价改进”的四阶双环精准教学模式。该模式以动态学情证据为起点，以教师专业判断为中枢，将生成式人工智能限定在错因初筛、情境与变式生成、提示性反馈和过程证据整理等辅助环节，并形成“AI初筛—教师复核—学生说明”的责任链。以应收账款核算与减值教学为例，文章进一步设计分层任务、限定式提示词和过程性评价量表。研究表明，生成式人工智能的教学价值不在于替代教师讲授或直接给出答案，而在于扩大教师处理学习证据的能力，并为学生提供可核验、可修订的学习支架。模式的有效运行仍取决于课程知识库质量、教师审核机制、学生核验责任以及数据与伦理治理。

关键词

生成式人工智能；高职会计；精准教学；人机协同；过程性评价

Abstract

This study addresses four persistent problems in higher vocational accounting courses: delayed identification of learner differences, limited adaptability of uniform tasks, untimely feedback, and insufficient process evidence. Drawing on literature analysis, typical work-task analysis, and instructional design research, it proposes a four-stage dual-loop model consisting of pre-class diagnosis, in-class tasks, after-class revision, and evaluation-driven improvement. Dynamic learning evidence serves as the starting point, while teachers’ professional judgment remains central. Generative AI is confined to error screening, scenario and task-variant generation, hint-based feedback, and evidence organization. A responsibility chain of “AI screening–teacher verification–student explanation” is established. An instructional case on accounts receivable and impairment illustrates tiered tasks, constrained prompts, and process-oriented assessment. The model suggests that the value of generative AI lies not in replacing instruction or producing final answers, but in expanding teachers’ capacity to process learning evidence and providing verifiable scaffolds for students. Its implementation depends on curated course knowledge bases, teacher review, student accountability, and sound data and ethical governance.

Keywords

generative artificial intelligence; higher vocational accounting; precision teaching; human–AI collaboration; process-oriented assessment

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引用本文

杨洁. 生成式人工智能赋能高职会计课程精准教学：模式构建与实践路径[J]. 中国现代教育学报. 2026, 2 (4): 85-91. DOI: 10.70693/202607187129.

APA引用

杨洁. (2026). 生成式人工智能赋能高职会计课程精准教学：模式构建与实践路径. 中国现代教育学报, 2 (4), 85-91. https://doi.org/10.70693/202607187129

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