高校会计教育变革与发展问题研究

随着大数据、智能化、移动互联和云服务等先进技术导致社会会计环境发生巨大变革,传统的会计人才已经无法适应新时期的社会经济发展需求,高校会计教育面临新的机遇与挑战。缺乏高水平会计教育理论研究、改革目标与路径不明确、教育改革与国家战略联系不紧密、课程体系建设缺乏系统性等是会计教育改革目前面临的核心问题。应对挑战,会计教育以社会人才需求为基础,深化人才培养目标与课程体系变革,整合升级教学内容,创新教学评价机制,学习先进的教学方式方法。

Since the advanced technology development changes the environment of social accounting such as big data,artificial intelligence,mobile internet and cloud services,the traditional accounting graduates could not be adapted the demand of social development in the new periods.The accounting education in university confronts the new opportunities and challenges.The shortage of advanced theoretical research on accounting education,unclear of reform target and route,untied links between education reform and country strategy and unable course system construction are the core problems of accounting education reform.Therefore,accounting education needs to meet the social labor force demand,reform the curriculum and course design,integrate the teaching materials,create the new teaching evaluation and learn the advanced teaching methods.