数智时代的会计人才培养模式研究:挑战与未来

Training Mode of Accounting Talents in the Digital Intelligence Era: Challenge and Future

数智时代的到来使会计行业在新兴技术的引领下,向数字化、智能化方向转型成为必然趋势。面对数智时代给会计行业带来的挑战与机遇,会计从业人员面临着职能转型和角色转变的现实要求,会计人才培养模式也需要根据会计人才在数智时代的定位进行改革。文章基于目前国内外关于数智时代会计人才培养模式的研究现状和会计人才的角色定位分析得出,需要需求侧从学生能力构建、供给侧从课程体系改革与评价体系构建等六个方面对会计人才培养进行改革,以满足社会对会计人才培养的新需求。

With the advent of the digital intelligence era,the digital and intelligent transformation has become an inevitable trend in accounting industry under the guidance of emerging technologies.In the face of the challenges and opportunities brought by the digital intelligence era to the accounting industry,accounting practitioners are faced with the practical requirements of functional transformation and role change and the training mode of accounting talents also needs to be reformed according to the positioning of accounting talents in the digital intelligence era.Based on the current domestic and foreign research on the training mode of accounting talents and the role positioning of accounting talents in the digital intelligence era,this paper analyzes six factors in all,including the construction of students’ability on the demand-side,the reform of curriculum system,the construction of evaluation system on the supply-side and so on,in order to meet the new demands of the society for the training of accounting talents.