摘要
数字经济正深刻而广泛地影响着全球经济发展,改变了传统生产管理模式,促进经济业态与商业模式不断创新,会计工作在职能职责、组织方式、处理流程、工具手段等方面也将发生重大而深刻的变化。会计从业人员作为数字经济时代市场主体的主要参与者,在新兴技术迅猛发展的背景下面临着会计环境重塑、职能转型与能力提升的现实要求。本文分析了新一轮信息技术变革对传统会计行业、会计从业人员、会计教育与人才培养的影响,阐述了适应数字经济发展的会计教育与人才培养路径,并为新形势下会计从业人员的职业规划提出相关建议。
The digital economy is profoundly and extensively affecting the development of the global economy,changing the traditional production management model, and promoting the continuous innovation of economic formats and business models. Accounting work will also undergo significant and profound changes in functional responsibilities, organizational methods, processing processes, tools and other aspects. As the main participants of the market in the era of digital economy, accounting practitioners are facing the realistic requirements of reshaping the accounting environment, transforming functions and improving capabilities in the context of the rapid development of emerging technologies. This article analyzes the impact of the new round of information technology changes on the traditional accounting industry, accounting practitioners, accounting education and talent training, expounds the accounting education and talent training paths that adapt to the development of the digital economy, and provides suggestions for the career planning of accounting practitioners under the new situation.
出处
《财政科学》
CSSCI
2021年第12期27-36,共10页
Fiscal Science
基金
财政部会计名家培养工程项目(2018)阶段性成果。
关键词
数字经济
会计教育
人才培养
职业规划
Digital Economy
Accounting Education
Talent Training
Career Olanning