“大智移云”背景下高职管理会计岗位协同研究——以湖南业财税暨大数据管理会计应用能力竞赛为例

Research on the Coordination of Higher Vocational Management Accounting Position——A Case Study of Hunan Finance,Taxation and Big Data Management Accounting Application Ability Competition

随着大数据、人工智能、"互联网+"、云计算四大技术在管理会计领域的创造性应用,管理会计信息质量的片面性与滞后性得以解决,时效性与准确性提升,管理会计人才培养正面临严峻挑战和新的发展机遇。应用大数据管理会计应用能力技能竞赛实证分析发现:高职院校管理会计人才培养在新一轮技术革命与产业变革中存在课程体系不完整、实验实训建设不足、教学经验缺乏等实际困境。从"大智移云"视角通过完善管理会计课程体系、校企合作搭建实验实训平台、改善教与学等措施,推动新技术和新业态下高职管理会计人才培养的改革与发展。

With the creative application of "BAIC"(big data, artificial intelligence, "Internet +" and cloud computing) in the field of management accounting, the one-sidedness and lag of management accounting information quality can be solved, timeliness and accuracy can be improved, management Accounting personnel training is facing severe challenges and new opportunities for development. Through the application of Big Data Management Accounting Skills Competition Empirical Analysis,the author found: incomplete curriculum system in Higher Vocational Colleges Management Accounting talent training in the new round of technological revolution and industrial reform, insufficient experimental training construction,and lack of teaching experience and other practical difficulties. To promote the reform and development of the training of managerial accounting talents in higher vocational colleges under the new technology &new business, we should perfect the management accounting curriculum system from the perspective of "BAIC", establish the experimental and training platform through the cooperation between schools and enterprises, and improve teaching and learning.