大智移云和业财融合视域下会计学专业核心能力与核心课程的研究

On Core Competence and Core Curriculum of Accounting Majors from Perspective of BAMC and FBP

“大智移云”新技术和“业财融合”新要求对会计领域产生了新挑战,提出了新要求。作为培养会计人才的会计学专业,不能再将培养以核算为核心职能的会计人才作为培养目标,必须顺势而为,优化培养目标,实行教育转型,以培养掌握信息处理与应用能力的价值创造型管理会计作为培养目标。以新的培养目标为逻辑起点,重新厘定会计学专业的核心能力要求,按照逆向设计的方法,设计核心课程体系。文章的有关结论和思想将为应用型高校会计学专业改革提供思路,为专业培养方案的修订提供理论支撑。

The new technology of Artificial Intelligence,Big Data,Cloud Computing,Mobile Network(“BAMC”)and their requirements of integrating industry and finance(“FBP”)have constituted new challenges and raised requirements in the accounting field.Therefore changes should be made in the aspects of its training goal.The goal should focus on the training of value-creating personnel who has the capacity in processing and applying information instead of developing accounting skills alone.Taking the new training goal as the starting point,based on the requirements of the accounting major on the establishment of core competency and using the reversion design method,the paper worked out a core curriculum system.The direction of the curriculum reform attracts increasing attention in colleges.The conclusions and thoughts of the paper will provide theoretical support for the revision of the accounting professional training program.