信息化智能时代财会人才培养框架若干思考

Reflections on the Framework for Cultivating Financial and Accounting Talents in the Era of Information and Intelligence

改革开放以来,中国历经了三次重大会计变革,由手工记账到会计电算化,再由电算化到财务共享中心,现在正式步入了信息化智能会计时代,实现了人力替换和成本节约。通过利用智能技术合理的实现财务数据的信息化、模块化,加速提升了财务会计发展与市场经济的契合程度,从而提高经济效益和社会效应。本文从十四五规划出发,基于ESG的理念,为应对当下和未来市场经济对财会人才的需求,通过供应侧优化,提出财会人员培养若干建议。

Since the reform and opening up,China has undergone three major accounting reforms,from manual bookkeeping to computerized accounting,and then from computerized accounting to financial sharing centers.Now,it has officially entered the era of information and intelligent accounting,achieving human resource replacement and cost savings.By utilizing intelligent technology to achieve the informatization and modularization of financial data,the degree of integration between financial accounting development and market economy has been accelerated,thereby improving economic and social benefits.Starting from the 14th Five Year Plan and based on the concept of ESG,this article proposes several suggestions for the training of financial and accounting personnel through supply side optimization in response to the current and future market economy's demand for financial and accounting talents.