Strategies for the Collaborative Construction of Accounting Professional Laboratories and Courses under the Background of Digitalization and Intelligence

The rapid development of digital intelligence technology is driving the trans-formation of accounting functions toward data-driven decision-making and re-shaping talent requirements. Currently, accounting education faces challenges such as outdated laboratories, a disconnect between courses and practice, and insufficient coordination between experimental and theoretical teaching. The superficial application of digital intelligence technology limits professional skill development. This study, situated within the context of digital transformation, identifies structural issues in the integration of labs and courses, including in-sufficient technological adaptability among teachers, a lack of diversity among participants, and fragmented management. It proposes systematic solutions: building a "modularized-scenario-based" curriculum with technological em-powerment, integrating intelligent financial tools and virtual simulations; es-tablishing a hierarchical system to enhance teachers' capabilities through digital platforms for resource allocation, and dynamically adjusting lab and curriculum goals. Future efforts should focus on deepening the collaboration between "edu-cation - industry - research" shifting accounting education from knowledge transmission to skill development, cultivating compound talent with both pro-fessional and digital insights, and creating an open, dynamic accounting educa-tion ecosystem. This has practical significance for higher education reform.