Research on the Reform and Innovation of the Accounting Curriculum System Under the Background of Digital Economy

With the rapid development of the digital economy, accounting education faces the need to transform from traditional financial accounting to data analysis and intelligent decision-making. Based on the digital economy, this paper constructs an accounting curriculum system optimization model oriented towards “competency orientation and structural optimization.” An empirical analysis is conducted using teaching data from 482 students at three undergraduate institutions. Results show that after curriculum optimization, students’ digital skills proficiency increased from 6.85 to 8.74, their innovation and analytical abilities improved by 29.1%, and their teaching satisfaction increased by 20.6%. The model demonstrates high adaptability across different types of universities (R2 > 0.93), and significantly improves comprehensive performance indicators (course assessment scores increased from 78.6 to 86.9, and skills competition scores increased from 72.4 to 84.1, p < 0.01). The results validate the effectiveness of digital curriculum system optimization in enhancing students’ core competencies and overall teaching effectiveness, providing theoretical and practical reference for accounting education reform.