智能化时代高等会计教育的新挑战与会计人才能力重塑

New Challenge of Higher Accounting Education and Remolding of Accounting Talent Ability in Intelligent Age

智能化时代的到来,对传统会计行业和高等教育都产生了深刻影响。对接现代会计行业对卓越会计人才能力的新需求,从会计人才培养需求端入手,验证智能化时代卓越会计人才应具备的能力框架体系,提出以“卓越会计人才培养”为切入点,全面改革高等教育会计人才培养体系,以“大智移云”技术改革高等会计教育育人环境,旨在为我国高等会计教育研究提供新内容,为高校会计人才培养提供新思路。

The arrival of the intelligent era brings a profound impact on the traditional accounting industry and higher education.To meet the new demand of modern accounting industry for excellent accounting talents,starting from the demand side of accounting talents,this paper verifies the framework system of competency that outstanding accountants should possess,and puts forward an idea of reforming accounting personnel training system comprehensively in high education by taking“excellent accounting personnel training”as the starting point,and reforming educational environment of higher accounting education with the technologies of big data,intelligence,mobile Internet and cloud computing,hoping to provide new contents for the research of higher accounting education in China and new ideas for the cultivation of accounting talents in colleges and universities.