数智时代的财务会计——学术研究与人才培养

Financial Accounting in the Era of Digital Intelligence: Academic Research and Talent Training

随着大智移云物区等诸多新兴信息技术的兴起、应用与普及,已进入了数智经济时代。首先梳理与回顾了数智经济的产生背景与发展过程,以揭示其对经济社会产生变革影响的背后成因,进而解释企业实践及预测未来发展。经济越发展,会计越重要。随后,基于财务会计专业视角,概述了数智技术在企业实体运营、资本市场发展与政府政务服务等方面的现实应用情况。进一步地,从理论层面探讨和剖析了数智时代给财务会计学术研究带来的潜在机会与可能挑战。最后,本文提出了数智时代财务会计专业培养的人才可能需要具备的基本素养与时需技能。本文的实践梳理与理论探讨一定程度上可对数智时代的财会学术研究与人才培养提供一定的学理支持与参考借鉴。

With the rise, application and popularization of many new information technologies such as the big data, artificial intelligence, mobile internet, cloud computing, internet of things, blockchain, we have entered the era of digital intelligence economy. This study first presents and reviews the background and development process of digital intelligence economy in order to reveal the causes behind its transformative impact on the economy and society, which can help us better explain enterprise practice and predict the future development trend. The more the economy develops, the more important accounting becomes. Then, based on the perspective of financial accounting, the paper summarizes the accounting application of digital intelligence technology in enterprise entity operation, capital market development and government services. Furthermore,this paper theoretically discusses and analyzes the potential opportunities and possible challenges brought by the era of digital intelligence to academic research of financial accounting. Finally, this paper puts forward the basic qualities and current skills that may be needed in the talent cultivation of financial accounting major in the era of digital intelligence. To a certain extent, the compilation and discussion of this paper can provide some theoretical reference and implication for accounting academic research and talent training in the era of intelligence.