摘要
数智化背景下会计人才培养的研究与实践对于提升会计人才队伍整体素质具有重要意义.在阐释应用型会计人才培养相关概念,总结国内外相关研究与实践的基础上,分析数智化背景下会计人才培养存在的问题并提出解决路径:化解会计人才培养的供需结构性矛盾,搭建“会计+”人才能力框架,构建政校行企协同的应用型会计人才培养体系.
The research and practice of accounting talents cultivation in the context of digitalization and intellectualization is of great significance for improving the overall quality of accounting talents.On the basis of explaining the related concepts in the cultivation of application-oriented accounting talents,and summarizing the relevant research and practice at home and abroad,the paper analyzes the problems existing in the cultivation of accounting talents under the background of digitalization and intellectualization,and proposes the ways to solve the problems:to resolve the structural contradiction between supply and demand in the cultivation of accounting talents,to construct an“Accounting+”talents competency framework,and to develop a cultivation system for application-oriented accounting talents in collaboration with a government,schools,industry and enterprises.
作者
李文勤
葛军
LI Wen-qin;GE Jun(Jinling Institute of Technology,Nanjing 211169,China;Nanjing University,Nanjing 210008,China)
出处
《金陵科技学院学报（社会科学版）》
2023年第3期74-80,共7页
Journal of Jinling Institute of Technology(Social Sciences Edition)
基金
江苏高校哲学社会科学研究一般项目“利益相关者诉求下的企业自愿性社会责任信息披露机理(2022SJYB0620)”
江苏省“十四五”教育科学规划课题“数智化背景下应用型会计人才培养研究与实践(B/2022/01/86)”
江苏省研究生教育教学改革课题“新文科背景下会计专硕‘三维融合’人才培养模式研究”(JGKT23_C052)。
关键词
数智化
应用型
会计人才培养
供需结构性矛盾
人才能力框架
digitalization and intellectualization
application-oriented
the cultivation of accounting talents
structural contradiction between supply and demand
talent competency framework
