erdEducation Reform and Development2652-53642652-5372Bio-Byword Scientific Publishing Pty. Ltd.10.26689/erd.v8i3.14509ArticleResearch on the Whole-Process Innovation of Principles of Accounting Course Based on the “Four New” Constructionhttps://artdesignp.com/journal/erd/8/3/10.26689/erd.v8i3.14509WuHong2026832026-04-10Against the background of the deep integration of the digital economy with the construction of “New Liberal Arts” and “New Business”, the traditional teaching of Principles of Accounting faces problems such as rigid models, outdated content, single evaluation, separated ideological and political education, and superficial technology application. Guided by the “Four New” construction and centered on the concepts of “student-centered, output-oriented, and continuous improvement”, this study systematically promotes the whole-process innovation of curriculum teaching. By reconstructing the trinity teaching goal of “integration of business and finance, digital intelligence empowerment, and value guidance”, integrating interdisciplinary content, building a “two-line integration and three-stage progression” mixed teaching model, implementing a process-oriented and competency-based evaluation mechanism, and deeply integrating curriculum ideological and political education with intelligent teaching technology, the fundamental transformation from “knowledge transmission” to “literacy cultivation” is realized. Teaching practice shows that this innovation system has significantly improved students’ accounting practical ability, business insight, and professional responsibility, effectively promoting the high-quality development of the course and the comprehensive improvement of education effectiveness. From the five dimensions of problem orientation, innovation characteristics, curriculum ideological and political education, technology application, and achievement radiation, this study systematically elaborates on the teaching innovation practice and effectiveness of this course, aiming to provide a referenceable and promotable experience paradigm for the reform of similar basic courses under the background of the “Four New” construction.

Yang DF, Cai YQ, 2024, Innovation and Practice of Teaching and Evaluation System for Public Computer Courses Under the Background of “Four New” Major Construction. Heilongjiang Agricultural Sciences, 9: 78–84.

Hu FD, Jiang XL, 2024, Research and Practice of Mixed Teaching Model of “Integration of Theory and Practice, Driving Innovation” in Inorganic Chemistry from the Perspective of “Four New” Construction. University Chemistry, 39(11): 1–8.

Wu S, Wang QR, 2026, Research on the Teaching Reform of Principles of Accounting Course Under the Background of Digital Intelligence Empowerment. Chinese Agricultural Accounting, 36(1): 106–108.

Mu D, 2025, Teaching Reform of University Accounting Courses Under the Background of Digital Economy. Journal of Shanxi University of Finance and Economics, 47(S2): 277–279.

Lin SW, 2024, Research on the Innovative Teaching Reform of “Principles of Accounting” Course Under the Digital Intelligence Background — Taking Hanshan Normal University as an Example. Journal of Jinan Vocational College, 5: 34–38.

Li MX, 2025, Design of Mixed Teaching Model in Accounting Course Based on OBE Concept. Commercial Accounting, 19: 115–119.

Zhao WJ, 2025, Research on the Teaching Reform of Accounting Courses for Non-Accounting Majors in the Digital Economy Era. Time-Honored Brand Marketing, 14: 235–237.

Wan ZH, Fang YH, 2022, Teaching Reform and Practice of Public Computer Courses Under the Background of “Four New” Major Construction. Computer Knowledge and Technology, 1: 167–169.

Wang SY, Wang N, Guo SC, et al., 2023, Exploration and Practice of Cultivating Students’ Innovative Practical Abilities by Integrating “Four New” Cases — Taking the Normal Major of Computer Science and Technology as an Example. Journal of Langfang Normal University (Natural Science Edition), 23(1): 110–113.

Li SQ, Wang ML, Li M, et al., 2025, Construction and Practical Exploration of “AI + Course Group” Teaching Research Center Under the Background of “Four New” Construction. Journal of Chinese Forestry Education, 43(6): 17–23.

Li YL, 2019, Research on the Teaching Reform of Principles of Accounting Course Oriented to Competency Cultivation. Teaching Research, 42(3): 70–74.

Zhao SF, Zhu YQ, Zheng J, 2009, Discussion on the Innovation Ideas of Teaching Reform of Principles of Accounting Course. Fiscal Supervision, 6: 2.

Chen XP, 2016, Research on the Teaching of Principles of Accounting Course Based on the Systematic Work Process. The Age of Wisdom and Wealth, S2: 1.

Wang XH, 2023, Research on the Teaching Reform of Principles of Accounting in Universities Under the Background of “Digital Intelligence”. Shanxi Youth, 9: 22–24.

Sui YF, Wang GG, 2023, Comprehensively Improving the Quality of Independent Training: The Logic of the Innovation Action of University Talent Training Model. Jiangsu Higher Education, 9: 21–28.