Construction of "one body four wings" application-oriented talent training mode for accounting specialty based on OBE concept in the digital intelligence era

The development of digital intelligence technology has subverted the organizational management and business process of accounting, which makes the training mode of accounting talents in colleges and universities face challenges. Facing the needs of the digital intelligence era and guided by the outcome-based education concept, this paper has constructed a "One Body Four Wings" training mode for accounting professionals supported by the curriculum system, teaching methods, teaching staff and academic evaluation system, which has effectively solved the common problems in the training of accounting professionals in applied undergraduate colleges under the background of digital intelligence.