会计学专业开设“大数据+智能会计类”课程探究——基于“大智移云区”时代

Research on“Big Data and Intelligent Accounting”Course for Accounting Majors:Based on the Era of“Big Data,AI,Mobile Internet,Cloud Computing and Blockchain”

“大智移云区”等新一代信息技术正在重塑传统的会计学专业,培养既懂技术又懂会计的复合型人才已成必然趋势,高校会计学专业课程体系中亟待引入“大数据+智能会计类”课程。首先深入剖析了“大智移云区”时代会计人才的能力框架;其次以江西省为例,客观分析了会计学专业开设“大数据+智能会计类”课程的现状;最后提出了“大智移云区”时代会计学专业开设“大数据+智能会计类”课程的总体思路,构建了“大数据财务基础类→核算类→分析类→决策类”的“大数据+智能会计类”课程体系,并提出了相应的具体策略。

The new generation of information technology such as“Big Data,AI,Mobile Internet,Cloud Computing and Blockchain”(BIMCB)is reshaping the traditional accounting major,and it has become an inevitable trend to cultivate composite talents who know both technology and accounting,and it is urgent to introduce“Big Data and Intelligent Accounting”course in the curriculum system of accounting major in colleges and universities.This paper takes Jiangxi Povince as an example,and analyzes the current situation of“Big Data and Intelligent Accounting”in accounting major.The general idea of“Big Data and Intelligent Accounting”course for accounting major in the era of BIMCB is proposed,its course system mainly about“big data financial basic class→accountingc lass→analysisclass→decision class”is constructed,and the corresponding specific strategies are proposed as well.