数字化转型背景下会计本科人才培养目标研究

Research on the Cultivation Objective of Qualified Accounting Personnel under the Background of Digital Transformation

在数字化转型的背景下,数字技术赋能和重塑了企业的商业模式和价值创造点,这对企业经营管理活动之一的会计提出了新的要求与挑战。在数字化转型背景下,高校会计本科人才培养目标应当以“复合型”为主要定位,注重专业的全面性,关注学生的团队协作能力和职业道德并促使学生根据自身的个性特点多元化发展。

Under the background of digital transformation,digital technologies have empowered and reshaped business models and value creation points.At the same time,this trend also puts forward new requirements and challenges to accounting,which is one of the enterprise management activities.Based on this,the cultivation objective of qualified accounting personnel in universities should take“compound”as the main orientation,focus on the comprehensiveness of the major.While paying attention to students’teamwork ability and professional ethics,universities should also encourage students to develop in a diversified way according to their own personality characteristics.