数字经济时代职业本科大数据与会计专业人才培养模式改革研究

On the Reform of Talent Training Mode of Big Data and Accounting Specialty in Vocational Undergraduate Schools in the Age of Digital Economy

文章结合数字经济新技术时代对大数据与会计专业人才能力的要求,对大数据与会计专业人才培养提出挑战,根据数字经济时代会计人才能力与素养的分析,探索职业本科“大数据与会计”专业人才培养模式,从明确人才培养目标、重塑会计学科体系、重建课程体系、加强数字化师资队伍建设等方面对大数据与会计专业人才培养模式进行优化,从根本上解决“培养什么人”“如何培养人”。这不仅符合数智化时代的发展要求,也是职业本科会计教育实现内涵式高质量发展的趋势。

The article combines the requirements of the new technology era of digital economy on the ability of big data and accounting major, puts forward challenges to the talent training of big data and accounting major, according to the analysis of the ability and quality of accounting talents in the digital economy era, explores the talent training mode of this major in vocational undergraduate schools, optimizes the training mode by clarifying talent training objectives, reshaping the accounting discipline system, rebuilding the curriculum system, and strengthening the construction of digital faculty, so as to fundamentally solve the problem of "what kind of people to be cultivated" and "how to cultivate people". This is not only in line with the development requirements of the era of digitalization, but also the trend of the connotative and high-quality development of vocational undergraduate accounting education.