供需矛盾视角下数智赋能会计本科人才培养方案设计
Design for Accounting Undergraduate Talent Training Empowered by Digital Intelligence from the Perspective of Supply and Demand
张术丹1
作者信息
- 1. 内蒙古财经大学会计学院 内蒙古 呼和浩特 010051
- 折叠
摘要
"大智移云物区"等新兴技术的兴起对会计本科人才培养提出了更高的要求.调研发现,以市场供需为切入点,数字经济时代迫切需要具备职业道德素养、学习能力、数据处理与分析能力等核心能力的决策型管理会计人才.然而,学生实践不足、数据处理与分析能力较弱、大数据思维以及创新能力欠缺等是会计本科毕业生普遍存在的问题.因此,为解决人才市场供需矛盾,就要以数智赋能,转变培养理念和培养模式,将会计本科人才培养的重心从核算型转向管理决策型.
Abstract
The rise of emerging technologies such as"big intelligence moving cloud and physical area"has put forward higher requirements for the training of undergraduate accounting talents.Research has found that in the digital economy era,there is an urgent need for decision-making management accounting talents with core abilities such as professional ethics,learning ability,data processing and analysis ability,starting from market supply and demand.However,insufficient practical experience,weak data processing and analysis abilities,and a lack of big data thinking and innovation abilities are common problems among accounting undergraduate graduates.Therefore,in order to solve the contradiction between supply and demand in the talent market,it is necessary to empower with mathematical intelligence,transform the training concept and mode,and shift the focus of undergraduate accounting talent training from accounting oriented to management decision-making oriented.
关键词
数智赋能/人才培养/会计专业/供需矛盾Key words
empowering with digital intelligence/talent training/accounting/contradiction between supply and demand引用本文复制引用
基金项目
内蒙古自治区教育科学研究规划项目(十四五)(NGJGH2022511)
出版年
2024
NETL
NSTL
万方数据