基于人工智能的高职院校会计专业课程体系改革探究——以闽北职业技术学院为例

Research on Accounting Major Curriculum System Reform in Higher Vocational Colleges Based on Artificial Intelligence--Example of MinBei Vocational and Technical College

随着国家实施大数据战略,目前在财会领域,财务云、电子发票、机器人流程自动化(RPA)、电子会计档案、移动支付等应用在一些复合型岗位操作上被大量应用。另外,中华人民共和国财政部正在建设国家数据库,将企业的收支导入大数据,这对高职学院会计专业的人才培养提出了新的要求。本文以闽北职业技术学院会计专业人才培养模式变革为背景,探讨了人工智能背景下高职会计专业构建的课程体系,该研究有一定的现实指导意义。

With the implementation of the big data strategy in China,the financial cloud,electronic invoice,robotic process automation(RPA),electronic accounting files,mobile payment and other applications are widely used in some complex post operations of accounting field.In addition,the Ministry of Finance of the People’s Republic of China is building a national database to import the income and expenditure of enterprises into big data,which puts forward new requirements for the training of accounting professionals in higher vocational colleges.Based on the reform of the talent training mode for accounting majors in MinBei Vocational and Technical College,this paper discusses the curriculum system for the construction of accounting majors in higher vocational colleges under the background of artificial intelligence.The research has certain practical guiding significance.