应用型本科数字会计人才培养探究--基于数字职业能力框架

Research on the Cultivation of Application-oriented Undergraduate Digital Accounting Talents——Based on Digital Competence Framework

数字经济的发展推动财务智能化进程不断深化,培养高水平会计人才任务紧迫。当前,应用型本科数字会计人才培养面临着目标定位、方案设计、师资配比、教学平台建设等诸多挑战。从“财务系统工程师”及“财务数据分析师”两个主流培养角度出发,以数字职业能力框架为基础,对数字会计人才培养方案的内容及逻辑进行梳理,并提出了教学团队构建及教学平台建设的配套支持方案。

The development of digital economy promotes the deepening of the process of financial intelligence.The task of training high-level accounting talents is urgent.At present,the cultivation of digital accounting talents faces challenges such as target positioning,scheme design,faculty construction and teaching platform construction.Based on digital accounting competence framework,this paper sorts out the content and logic of the suggested training programs from the perspectives of"financial system engineer"and"financial data analyst",and puts forward a supporting program of faculty construction and teaching platform construction.