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人工智能背景下审计人才培养模式探究

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随着科学技术的不断发展,人工智能已经渗透到各个领域,尤其是人工智能财务机器人的出现,开启了智能财务的全新时代.人工智能已经广泛应用于会计和审计领域,这使得传统的审计方法显得力不从心,无法满足当前的需求.对于应用型本科院校来说,这既是一项挑战,又是一个机遇.在当前人工智能时代的新变革环境下,有必要对审计人才培养模式进行相应的调整和探讨.因此,基于人工智能环境探讨应用型本科院校的审计人才培养模式,旨在为培养复合型、创新型审计人才提供新的思路和方法.
Exploration on the Training Mode of Audit Talents Under the Background of Artificial Intelligence
With the continuous development of science and technology,artificial intelligence has penetrated into various fields.The emergence of financial robots with artificial intelligence has opened a new era of intelligent finance.Artificial intelligence has been widely used in the fields of accounting and auditing,which makes the traditional auditing methods unable to meet the current needs.This is both a challenge and an opportunity for application-oriented undergraduate colleges and universities.As a core course of cultivating audit talents in colleges and universities,Auditing needs to be adjusted and explored in the face of new changes in the era of artificial intelligence.Therefore,this paper aims to explore the training mode of audit talents in application-oriented undergraduate colleges and universities,and provide new ideas and methods for cultivating compound and innovative audit talents.

artificial intelligenceaudit practice teachingcompound talents

罗珊梅、蒋梦娜、金淑丹

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绍兴文理学院商学院,浙江绍兴 312000

人工智能 审计人才培养模式 复合型人才

2024

金融理论与教学
哈尔滨金融学院

金融理论与教学

CHSSCD
影响因子:0.308
ISSN:1004-9487
年,卷(期):2024.42(6)