“大智移物云区”时代的注册会计师能力建设及人才培养

Capacity Building and Talent Training of CPA Profession in Era of Big Data,Artificial Intelligence,Mobile Internet,Cloud Computing,Internet of Things and Block Chain

"大智移物云区"这个概念是邬贺铨在2013年8月中国互联网大会上提出来的,是指大数据、智能化、移动互联网、物联网、云计算,以及区块链。"大智移物云区"技术对各行各业产生了重大影响,颠覆了传统生产企业的生产方式,推动工业企业信息化与工业化的融合,研发了财务机器人在会计领域的应用,实现了审计领域的数据共享。

It is of great practical significance to analyze and research the opportunities and challenges for the CPA profession brought by big data,artificial intelligence,mobile internet,cloud computing,the internet of things and block chain and their impacts on accounting and audit practice,which provides guidance for the development of the accounting discipline,offers policy implications for the training of accounting talents at universities and colleges in the new technological age and for legislation and improvement of big data and informatization-related laws and regulations,and reveals the important significance of accounting and audit education serving the high-quality development.Based on the characteristics of the CPA profession,this article uses survey and quantitative analysis methods to research the impacts of big data,artificial intelligence,mobile internet,cloud computing,the internet of things and block chain on the CPA profession,and explores the capacity building and talent training of the CPA profession.