数智化背景下高校会计教师专业发展研究

Research on the Professional Development of Accounting Teachers in Colleges and Universities under the Background of Mathematical Intelligence

随着大数据、云计算、人工智能、区块链等数字技术和智能技术的高速发展和实践应用,第四次工业革命不断深化,企业经营管理领域发生了深刻变革,推动着企业会计服务的转型升级.面对数智化转型的新形势,会计教育在供给和需求上存在错配现象.文章通过分析数智化背景下高校会计教师在专业发展上的现状和机遇,提出了加快会计教师专业发展的建议,以助力实现会计教师这一人力资本的优化升级.

With the rapid development and practical application of big data,cloud computing,artificial intelligence,blockchain and other digital and intelligent technologies,the fourth industrial revolution has been continuously deepened,and profound changes have taken place in the field of enterprise management,promoting the transformation and upgrading of enterprise accounting services.Facing the new situation of mathematical intelligence transformation,there is a mismatch between supply and demand of accounting education.This paper analyzes the current situation and opportunities of professional development of accounting teachers in colleges and universities under the background of digital intelligence,and then puts forward some suggestions to accelerate the professional development of accounting teachers,so as to optimize and upgrade the human capital of accounting teachers.