大智移云时代会计专业综合实训课程的改革措施

Reform Measures Based on the Comprehensive Training Courses of Accounting Major during the Era of Big Wisdom Moving to the Cloud

当前我国的高等教育不断发展,培养了大量的应用型专业型人才,在会计专业中,旨在培养基础牢固、实践技能优秀,能在各个会计师事务所和金融机构等从事审计、会计等工作的专业应用型人才。当前大数据、人工智能、移动互联网和云会计(“大智移云”)的发展和普及,给会计专业综合实训课程带来了机遇与挑战,一方面传统的人工方式被取代;另一方面,实训课程面临着新一轮的实践改革,文章对会计专业综合实训课程的改革进行进一步阐述,加快会计课程改革的步伐,使其能够适应时代和社会的发展。

At present,with the continuous development of higher education in China,a large number of applicationoriented professional talents have been trained.In the accounting specialty,it aims to cultivate professional applicationoriented talents with solid foundation,excellent practical skills,and able to engage in audit and accounting in various accounting firms and financial institutions.Current big data,artificial intelligence Cloud accounting and mobile Internet("Dazhi mobile cloud").The development and popularization of accounting has brought opportunities and challenges to the comprehensive practical training course of accounting specialty.On the one hand,the traditional manual mode has been replaced,on the other hand,the practical training course is facing a new round of practical reform.This paper further expounds the reform of comprehensive practical training course of accounting specialty,speeds up the pace of accounting curriculum reform,and enables it to adapt to the development of the times and society.