5G时代“大智移云”技术与陕西会计人才新能力需求与培养框架

The Technology of"Big Wisdom Moving to Cloud"in 5G Era and the New Ability Demand and Training Framework of Accounting Talents in Shaanxi Province

5G时代“大智移云”下陕西会计人才职业能力需求与职业教育面临新的需求与机遇。文章通过问卷调查法研究发现:对陕西会计人员影响最大的前3位技术是网络爬虫数字收集与辅助决策、非财务数据收集与业绩管控、云会计与会计核算外包。5G时代陕西会计职业所需的前5位大数据技术能力是会计大数据挖掘、会计大数据应用流程优化、会计大数据预测性模型建立、会计大数据收集、会计大数据可视化。陕西会计教育创新培养框架前3位重要是的会计新技术开发与操作、会计新技术理论知识储备、新技术与会计的结合创新意识。文章对确定5G时代陕西会计人才新能力需求和会计人才新能力培养具有理论指导和实践意义。

Under the"great wisdom moving to the cloud"in the 5g era,Shaanxi accounting talents'professional ability demand and vocational education are facing new needs and opportunities.Using the questionnaire survey,it is found that the top three technologies with greatest impact on Shaanxi accountants are web crawler digital collection and auxiliary decision-making,non-financial data collection and performance control,cloud accounting and accounting outsourcing.The top five big data technical abilities required by Shaanxi accounting profession in 5g era are accounting big data mining,accounting big data application process optimization,establishment of accounting big data predictive model,accounting big data collection and accounting big data visualization.The top three of the innovative training framework of accounting education in Shaanxi are the development and operation of new accounting technology,the theoretical knowledge reserve of new accounting technology,and the innovative consciousness of the combination of new technology and accounting.This paper provides theoretical guidance and practical significance for determining the new ability demand of Shaanxi accounting talents and the cultivation of new ability of accounting talents in the 5g era.