Ye Yang,Hongxia Wu

under the background of digital technology reshaping the ecology of the accounting industry and the in-depth promotion of the construction of Hainan free trade port, the accounting industry is undergoing digital intelligence transformation with AI application as the core, which puts forward higher requirements for the technical ability, professional quality and moral level of talents. At present, there are some problems in accounting education, such as the separation between the cultivation of digital intelligence skills and moral education, and the lack of depth in the integration of production and education, which are difficult to adapt to the development needs of the industry. From the five dimensions of collaborative platform construction, curriculum system reconstruction, teacher team construction, practice scene expansion, and evaluation mechanism innovation, this paper constructs a trinity accounting AI moral education production and education integration mode of "technology empowerment, moral education integration, and industrial collaboration", which provides a practical path and theoretical reference for the cultivation of compound accounting talents with digital intelligence, professional ethics, and social responsibility.

Digital intelligence; Accounting AI; moral education; Integration of production and education; Pattern construction

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