“大智移云”背景下应用型会计人才的需求和培养研究

Research on the Demand and Training of Applied Accounting Talents under the Background of“Internet,Big Data,Artificial Intelligence and Cloud Computing”

互联网、大数据、人工智能以及云计算等(简称“大智移云”)数字技术的普遍运用,给会计行业带来前所未有的挑战:今天的部分会计岗位可能在未来完全消失,如核算、出纳等;另一部分将会变革以适应社会的需求;此外,还会产生新的岗位以应对新技术和新商业模式的需求。在此背景下,探讨未来社会会计岗位的变化和工作内容的分工,及与之对应的会计人才需求类型和应具备的职业能力,并分析每一种会计人才需求类型的知识、素质、能力等特征,以期为会计人才自身转型和应用型院校培养会计人才工作提供有益参考。

The widespread use of digital technologies such as internet,big data,artificial intelligence and cloud computing,has brought unprecedented challenges to the accounting industry:some of current accounting posts may disappear completely in the future,such as accounting,cashier posts,etc;other parts will change to meet the needs of society;In addition,new jobs will be created to meet the needs of new technologies and business models.Under this background,this paper discusses the changes of social accounting posts and the division of work content in the future,as well as the corresponding accounting talent demand types and professional abilities,and analyzes the knowledge,quality,ability and other characteristics of each accounting talent demand type,so as to provide useful reference for the transformation and training of accounting talents in Colleges and universities.