The construction and practice exploration of intermediate financial accounting AI course based on knowledge map

With the rapid development of artificial intelligence technology, the application of knowledge graph in the field of education has attracted more and more atten-tion. Based on the project of " Construction and Practice of Intermediate Finan-cial Accounting 2 AI Course Based on Knowledge Graph " in Foshan University, this paper deeply discusses the application of knowledge graph technology in the teaching of intermediate financial accounting course. This paper first expounds the background and significance of the topic selection, then clarifies the four main objectives of curriculum construction, and analyzes in detail the gaps in the current process of achieving these objectives. Finally, the paper puts forward the targeted implementation strategy, in order to provide useful reference for the curriculum reform of accounting major in colleges and universities, promote the deep integration of accounting education and artificial intelligence technol-ogy, and cultivate innovative accounting talents to meet the needs of the digital age.