数智化时代企业会计岗位职业能力需求变化研究

Research on the Change of the Professional Ability Demand of Accounting Post in the Times of Digital Intelligence

现如今,数字化、智能化的技术影响着经济社会的发展方向,越来越多的行业开始使用数字化和智能化技术进行经营与管理,企业会计领域也不例外。去年,我国将高职院校财务相关专业名称前加上了“大数据+”的前缀,充分证明了会计行业从人工化到电算化再到智能化的转变,同时也证明了企业对会计岗位从业人员的职业能力需求发生了巨大变化。基于此,从数智化和职业教育会计专业为出发点,分析数智化时代下企业会计岗位职业能力的需求及变化,同时从多维度阐述新时代企业会计岗位现状,并以此分析数智化时代企业会计岗位职业能力需求的变化特征,提出满足社会与技术进步需求的职业教育改革策略。

Nowadays,more and more industries begin to use digital and intelligent technology to manage,and the field of enterprise accounting is no exception.Last year our country added the prefix of“Big data+”before the name of financerelated major in higher vocational colleges,which fully proved the transformation of accounting profession from artificial to computerized and then to intelligentized,at the same time,it also proves that the demand for the professional ability of accountants has changed greatly.This paper analyzes the needs and changes of the professional ability of accounting posts in enterprises in the age of number intelligentization and the accounting specialty of vocational education,at the same time,this paper expounds the present situation of enterprise accounting posts in the new era from more angles,and analyzes on the changing characteristics of the professional ability demand of enterprise accounting posts in the era of mathematical intelligence,finally,the author puts forward the reform strategy of vocational education to meet the needs of social and technological progress.