数智经济时代财会人才培养模式的构建
Construction of Finance and Accounting Personnel Training Mode in Digital Intelligence Economy Age
明华1
作者信息
- 1. 武汉船舶职业技术学院,湖北武汉 430050
- 折叠
摘要
随着大数据时代的到来,财会人员的作用正在被重新定义.财务人的角色已逐步从提供报告演变为业务合作伙伴.基于我国2019年《中国管理会计职业能力框架》,同时借鉴IMA《2022管理会计能力素质框架》,构建具有成长型特色的财会人才培养模式.该模式以培养职业适应力和可持续发展力为引擎,设置业财融合、技财融合、人财融合的专业课程体系,明确知识、能力、素质和元学习四个维度的培养规格和四级递增的专业能力水平,为我国财会专业的人才培养和职业发展规划提供了参考.
Abstract
With the advent of big data era,the role of accounting personnel is being rede-fined.The role of financial professionals has gradually evolved from a reporter to a business partner.Based on China's 2019"Chinese Management Accounting Professional Competency Framework"and IMA's"2022 Management Accounting Competency Framework",this article constructs a growth-orientedtalent training model of accounting professionals.This model fo-cuses on the training of adaptability and sustainability of accounting professionals,and con-structs a curriculum system by integrating the business,the information technology and the personnel into finance,aiming at cultivating professional competence from knowledge,skills,qualities,and meta-learning ability.It provides a reference for talent development and ca-reer planning in the accounting profession in China.
关键词
大数据/管理会计职业能力素质框架/人才培养模式Key words
big data/professional competency framework of management accounting/talent development model引用本文复制引用
基金项目
全国轻工职业教育教学指导委员会(QGJY2023001)
出版年
2024