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数智化时代会计专业硕士人才培养改革研究

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数智化时代改变了现有的商业模式,在促进经济发展的同时也对会计人才和会计人才培养提出了挑战.文章通过分析数智化时代对会计人才提出的新要求,明确了MPAcc人才应具备的基本能力,指出目前MPAcc人才培养中存在的培养目标与社会发展脱节、课程设置与教学模式单一、实践教学流于形式及校外导师队伍建设欠缺等问题,从制定适合数智化时代的培养目标、创新培养模式、重构课程体系、优化师资队伍质量和深化产教融合五个方面提出数智化时代MPAcc人才培养的路径,以期为各高校在数智化时代培养合格的MPAcc人才提供有价值的参考和依据.
Research on the Reform of MPAcc Talent Cultivation in the Digital-Intelligence Era
The digital-intelligence era has transformed existing business models,promoting economic development while posing challenges to accounting talents and their cultivation.By analyzing the new requirements for account-ing talents in the digital-intelligence era,this paper clarifies the essential competencies that MPAcc talents should possess.It points out issues in current MPAcc talent cultivation,such as disconnected training objectives from so-cial development,monolithic curriculum design and teaching modes,formalistic practical teaching,and inadequate construction of off-campus mentor teams.From five aspects-formulating training objectives suitable for the dig-ital-intelligence era,innovating training modes,reconstructing curriculum systems,optimizing the quality of teaching staff,and deepening industry-education integration-this paper proposes paths for MPAcc talent culti-vation in the digital-intelligence era.It aims to provide valuable references and guidance for universities to culti-vate qualified MPAcc talents in the digital-intelligence era.

MPAccdigital-intelligence eratraining objectivesreform path

韩岚岚、李昕阳

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山东工商学院,山东 烟台 264005

MPAcc 数智化时代 培养目标 改革路径

2024

烟台职业学院学报
烟台职业学院

烟台职业学院学报

影响因子:0.632
ISSN:1673-5382
年,卷(期):2024.19(4)