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基于OBE⁃CDIO理念，本实验教学数据案例根据企业对财务人才的数智化素养能力新要求，以及“能实不虚”的虚拟仿真“金课”高要求，从构思（Conceive）、设计（Design）、实现（Implement）和运作（Operate）四个环节进行实验项目“数智化”构建。采用Python技术，学生通过目标居住城市的选择，构建租房模型和买房模型（等额本金买房模型及等额本息买房模型），基于投资决策评价指标分析数据，训练以数据支持决策的思维，形成“数据收集与挖掘→数据处理→数据可视化→数据分析与决策支持”的决策思路。课前引入AI技术帮助学生回顾投资决策理论知识，熟悉实验相关概念；课中让学生实践“数据财务”，从而提高学生的数智化财务素养；课后反思拓展优化投资决策分析模型，引入多元化的评价体系。

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