Digital Teaching Strategy Focusing on 'Practical Learning and Application' through Problem-Based Learning

The rapid development of information technology has gradually penetrated people's work and life through digital methods. Traditional teaching and offline classroom can no longer meet the practical application of digital requirement in higher education disciplines. Therefore, digital teaching has become an important component of teaching. In order to improve digital teaching strategy, this study takes undergraduate accounting students as the research object. Through experiments, this study explores the impact of PBL based digital teaching strategy on the practical learning and application abilities of accounting students, and proposes a problem-based learning (PBL) model based on digital teaching strategy aimed at enhancing students' practical learning and application abilities. It was found that digital teaching strategy, through diverse teaching tools such as online learning platforms, virtual simulation software, and data analysis tools, can not only attract students' attention and provide rich learning resources, but also help them master and apply complex knowledge better by simulating real work environments, enhance their practical operational abilities. In order to leverage the advantages of the two teaching strategies, it is recommended to combine digital teaching with traditional teaching in terms of teaching strategies, develop more comprehensive teaching strategies, comprehensively support students' academic development and practical ability improvement, to meet diverse digital learning requirement.