Accounting reform of higher education: A social and managerial analysis in the era of digital intelligence

The purpose of this paper is to discuss the accounting reform of higher education in China with a socio-managerial analysis in the digital intelligence era. It will enable students to actively adapt to the development need of the market economy. This article uses an exploratory research method and analyzes the challenges faced by Higher Education in the era of digital intelligence from the three dimensions of corporate profit model, webcast rewards, and changes in the environment. With the development of digital intelligence, new industrial formats and business models are constantly emerging. Digital transformation has brought severe challenges to accounting theory and practice. Now green finance is emerging with the concept of sustainable development. Based on this analysis, the article proposes a training framework for accounting and management talents in the era of digital intelligence.