“智能财务”模式下重构会计专业的课程体系

Reconstructing the Curriculum System of Accounting Major in the Mode of“Intelligent Finance”

随着人工智能的广泛应用,会计行业也迎来了“智能财务”时代。财务机器人进入会计行业,彻底颠覆了传统会计专业的人才需求规格,大量的基础性会计工作由财务机器人承担,比如发票审核、凭证编制、与银行对账、账簿登记、财务报告编制等。这些工作技术含量低,重复性高,内容繁杂,有一定的固定模式,财务机器人可以轻松完成,并且准确率很高,节省了大量的人力和时间,实现了会计基础工作的智能化。“智能财务”时代催生了财务服务共享。“智能财务”的出现直接导致了企业对于会计人才的需求变化,面对这些变化,学校应该如何变革传统的会计专业教学呢?作为人才培养的重要载体—课程体系,又将怎样重新定位呢?重构会计专业课程体系,值得深入思考。

With the wide application of artificial intelligence,accounting industry also ushered in the era of"intelligent finance".The entry of financial robots into the accounting industry has completely subverted the talent demand specifications of traditional accounting majors.A large number of basic accounting tasks are undertaken by financial robots,such as invoice audit,voucher preparation,reconciliation with banks,account book registration,financial report preparation,etc.These tasks have low technical content,high repeatability,complex content and certain fixed mode.Financial robot can be easily completed,and the accuracy is very high,saving a lot of manpower and time,realizing the intelligence of accounting basic work.The era of"intelligent finance"gives birth to financial service sharing the emergence of"intelligent finance"directly leads to changes in the demand for accounting talents in enterprises.In the face of these changes,how should schools change the traditional accounting teaching?As an important carrier of personnel training,how will the curriculum system be repositioned?The reconstruction of accounting curriculum system is worth thinking deeply.