人工智能视域下1+X证书改革对高职会计人才培养的促进作用

Research on Promotion Effect of 1+X Certificate Reform on Higher Vocational Accounting Talent Training from Perspective of Artificial Intelligence

人工智能环境下传统会计人才被智能化财务工具取代的可能性很大,因此高等职业院校会计专业人才培养面临着巨大挑战。随着高等职业教育改革不断深入,1+X证书制度试点工作正式启动。在财务专业方面,智能财税职业技能等级证书作为教育部第二批试点被纳入1+X证书体系中。构建智能财税证书的体系设计、培养内涵、等级标准等方面内容将对人工智能背景下高职院校会计人才培养中遇到的一些困惑和问题起到指引作用,对高职院校会计专业学生能力结构的完善、职业发展方向的引领和学习动力的提升等方面起到积极的促进作用。

Under the artificial intelligence environment,it is very possible for the traditional accounting talents to be replaced by intelligent financial tools,and the training of accounting professionals in higher vocational colleges is facing great challenges.With the deepening of the reform of higher vocational education,the pilot work of 1+X certificate system was officially launched.In the aspect of finance,as the second batch of pilot projects,intelligent finance and taxation professional skill level certificate is included in the 1+X certificate system.The system design,training connotation,grade standard and other aspects of the intelligent financial and tax certificate play a guiding role in some puzzles and problems encountered in the training of accounting talents in higher vocational colleges under the background of artificial intelligence.It plays a positive role in improving the ability structure of accounting major students,leading the direction of professional development and improving the learning motivation.