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大数据背景下中高职会计专业课程体系有机衔接探究

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随着大数据时代的到来,对会计职业能力提出了新的要求.对于会计教育如何适应新时代的发展,特别是中高职会计专业课程体系如何进行有机衔接,已成为迫切需要解决的课题.通过分析大数据时代会计人才及其职业能力的需求趋向,以及课程体系衔接的困境,探索从多元智能理论、管理会计素质、核心职业能力三方面重构课程体系,并提出平台式、层次性、模块化的衔接路径和方法.
A Study on the Organic Cohesion of the Curriculum System of Middle and Higher Vocational Accounting Majors under the Background of Big Data
With the advent of big data accounting,traditional accounting has undergone revolutionary changes,and accounting professional ability has put forward new requirements.How to adapt accounting education to the development of the new era,especially how to organically connect the curriculum system of accounting major in middle and higher vocational schools,has become an important issue to be urgently solved.By analyzing the demand trend of accounting talents and their professional abilities in the era of big data,as well as the dilemma of curriculum system connection,this paper explores the reconstruction of curriculum system from three aspects of multiple intelligence theory,management accounting quality and core vocational ability,and proposes a platform,hierarchical and modular connection path and method.

Big DataAccountingProfessional AbilityCurriculum System

张永

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广西金融职业技术学院,广西 南宁 530007

大数据 会计 职业能力 课程体系

2024

对外经贸
黑龙江省对外贸易经济合作研究所 黑龙江省国际经济贸易学会

对外经贸

CHSSCD
影响因子:0.394
ISSN:2095-3283
年,卷(期):2024.(5)