人工智能背景下高职会计专业课程体系构建——以职业能力为导向

Construction of professional ability-oriented accounting course system in higher vocational colleges under the background of artificial intelligence

文章研究表明,人工智能发展对会计人才的影响是深远的,使得低端会计人才的需求量大幅减少,相反因为会计职能的重心转移,对于高端会计人才的需求会大幅增加。因此,高职院校应适应人工智能时代的要求,围绕人工智能时代下的会计职业岗位所需知识、能力、技能要求整合和创新课程,突出岗位能力与综合技能的培养,加强研究构建以管理决策为核心、以职业能力为导向的模块化会计专业课程体系,以满足人工智能对会计人才的影响与需求。

The research shows that the development of artificial intelligence has a profound influence on accounting talents,which makes the demand of low-end accounting talents decrease greatly.Conversely,due to the shift in the focus of accounting functions,the demand for high-end accountants will increase significantly.Therefore,higher vocational colleges should adapt to the requirements of artificial intelligence era.They should integrate and innovate the required knowledge,ability and skills of accounting professional posts under the artificial intelligence era,highlight the cultivation of post ability and comprehensive skills,and strengthen the research to construct a professional abilityoriented modular accounting professional course system with management decision-making as the core,so as to meet the influence and demand of artificial intelligence on accounting talents.