数智时代财会专业科教协同高质量发展——中国会计学会高等工科院校分会2022年常务理事会综述

High-quality Development of Science and Education Cooperation of Finance and Accounting Major in the Era of Digital Intelligence Overview of the 2022 Executive Council of the China Accounting Association Higher Engineering Colleges Branch

百年大计,教育为本。党的二十大报告提出的中国式现代化,赋予了大学财会教育新的使命和任务。坚持使命驱动、思政引领、学科交叉、特色凝练,实现数智时代财会教育与科研协同发展,为实施科教兴国战略提供人才支撑。数据要素作为新型战略资源,在企业价值创造中发挥中重要作用,探究数据资产的会计方法,完善多重经济理念下的企业报告体系与决策价值,形成契合中国式现代化发展的资本市场研究理论,通过科教协同、产教融合以及实验科研平台的育人作用,提升数智时代工科院校复合创新型财会人才的培养能力。

Education is the key to a hundred-year plan.The Chinese modernization proposed in the report of the 20th Party Congress has given a new mission to university finance and accounting education.Adhering to the mission-driven,ideology-led,interdisciplinarity and characteristic condensation is an important initiative to realize the synergistic development of finance&accounting education and research in the era of digital intelligence.As a new strategic resource,the data element plays an important role in the creation of enterprise value.It is important to explore the accounting methods of data assets,improve the reporting system and decision-making value of enterprises under the concept of multiple economies,form a capital market research theory that is suitable for the development of Chinese modernization,and enhance the cultivation capacity of compound and innovative accounting talents in engineering colleges and universities in the era of digital intelligence through the synergy of science and education,the integration of industry and education,and the nurturing role of experimental research platforms.The programme is designed to enhance the cultivation capacity of innovative accounting talents in the era of digital intelligence through the synergy of science and education,the integration of industry and education,and the role of experimental research platforms.