财务转型期高职院校管理会计人才培养路径研究

Research on the Training Path of Management Accounting Talents in Higher Vocational Colleges in the Period of Financial Transformation

随着现代信息技术的发展,社会进入大智移云时代,对财务工作产生了重要影响,对财会人员也提出了新的要求,更加强调财会人员的素质和能力。要求财会人员可以利用云计算以及大数据的优势帮助企业做好绩效考核、资金运营、成本管理与预算等工作,为企业制定战略决策提供参考和依据。因此,高职院校要基于财务转型对管理会计人才提出的新要求,创新和改革管理会计人才培养模式,提升人才培养的实效性和针对性,为企业和市场输出更多高素质的管理会计人才。

With the development of modern information technology, society has entered the era of great wisdom moving to the cloud, which has had an important impact on financial work with new requirements for accountants and more emphasis on the quality and ability of accountants. Accounting personnel are required to take advantage of cloud computing and big data to help enterprises do a good job in performance appraisal, capital operation, cost management and budget, so as to provide reference and basis for enterprises to make strategic decisions. Therefore, based on the new requirements of financial transformation for management accounting talents, higher vocational colleges should innovate and reform the training mode of management accounting talents, improve the effectiveness and pertinence of talent training, and output more high-quality management accounting talents for enterprises and the market.