职业技术

数智化背景下，高职院校大数据与财会类专业实训基地建设需兼顾技术应用与产教融合。以天津市某高职院校为例，通过案例分析、数据对比及图表展示，探讨校企共建实训基地的创新实践。结果显示，通过“五化一体”模式整合中央财政、地方财政及企业资源，建成覆盖百余家合作企业的大数据与财会实训基地，引入虚拟现实(VR)技术平台及大数据分析工具，学生实践能力显著提升。研究表明，技术赋能与校企协同是破解实训资源短缺，提升人才职业素养的有效路径，将为高职院校实习基地建设提供有益参考。

Under the background of digital intelligence,the construction of practical training bases for big data and finance and accounting majors in higher vocational colleges needs to balance technological application and industry-education integration.Taking a higher vocational college in Tianjin as an example,this study explores innovative practices in school-enterprise collaborative training base construction through case analysis,data comparison,and graphical presentations. The results show that the college adopted the “Five-in-One ” model to integrate resources from state revenue, local finance, and enterprises,establishing a big data and finance and accounting training base covering over 100 cooperative enterprises. The introduction of virtual reality( VR) technology platforms and big data analysis tools significantly enhanced students' practical abilities. The research demonstrates that technology empowerment and school-enterprise collaboration are effective pathways to address the shortage of training resources and improve professional competencies of talents,providing a useful reference for the construction of internship bases in higher vocational colleges.