AI时代高职会计专业APCCE人才培养模式探究

Research on APCCE Talent Training Model of Accounting Major in Higher Vocational Colleges in AI Era

AI技术推动财务会计工作由网络数字化转向智能化,因其在提供会计信息质量的时效性与准确性等方面具有明显优势。智能财务是未来财务会计行业发展的趋势,传统的核算型财务会计亦将逐步转向智能财务。高职院校会计专业遇到传统财务会计工作岗位减少、智能财务人才培养滞后的双重挑战,构建以人工智能发展为导向、以智能财务岗位需求为纽带并对教学内容、课程体系、评价进行改革与创新的APCCE一体化的人才培养模式,实现人才培养与智能财务人才需求协同共进。

Artifi cial intelligence technology promotes the transition of fi nancial accounting work from network digitalization to intelligenization,because of its obvious advantages in providing the timeliness and accuracy of accounting information quality,intelligent finance is the trend of future financial accounting industry development,traditional accounting financial accounting will gradually turn to intelligent fi nance.The accounting major in higher vocational colleges is facing the double challenges of the reduction of traditional fi nancial accounting posts and the lag in the training of intelligent fi nancial talents,to build an APCCE integrated talent training model,which is guided by the development of artificial intelligence(AI),linked by the demand of intelligent fi nancial position(P),and reformed and innovated in teaching content(C),curriculum system(C)and evaluation(E),to achieve its talent training and intelligent fi nancial personnel needs to advance together.