智能财务人才类型与培养模式:一个初步框架  

Types and Training Modes of Intelligent Financial Talents:A Preliminary Framework

作　　者：张敏[1,2,3,4] 吴亭[1,2,3,4] 史春玲[1,2,3,4] 贾丽 Zhang Min

机构地区：[1]中国人民大学商学院,100089 [2]安徽财经大学会计学院,233030 [3]吉林师范大学经济管理与法学学院,136000 [4]晋中学院经济管理系,030600

出　　处：《会计研究》2022年第11期14-26,共13页Accounting Research

摘　　要：与智能财务实践的快速发展相适应,众多中国高校已经开始培养智能财务人才。然而,作为一个全新的领域,智能财务教育还有诸多基础性问题需要厘清。本文拟通过研究回答一个基本问题:智能财务方向应该培养什么样的人才,如何设计相应的人才能力框架和培养方案?在本文中,我们初步提出了智能财务架构师、智能财务运营师、智能财务分析师和大数据审计师等四种智能财务人才类型,并针对每类智能财务人才搭建能力框架和培养模式。本文的研究结论对于尽快建立智能财务人才培养体系以及各高校进行智能财务人才培养都具有重要的参考价值。In line with the rapid development of intelligent financial practice,many Chinese universities have begun to train intelligent financial talents.As a new field,there are still many basic problems to be clarified in intelligent financial education.This paper intends to answer a basic question through research:what kind of talent should be cultivated in the direction of intelligent finance,and how to design the corresponding professional ability framework and training program?In this paper,four types of talents are proposed,namely intelligent financial architect,intelligent financial operator,intelligent financial analyst and big data auditor,then,a professional capability framework and training model for each type of intelligent financial talents are build.The conclusions of this paper have important reference values for establishing the training system of intelligent financial talents and for lots of universities to carry out intelligent financial talent training.

关 键 词：智能财务 人才培养 人才类型 培养模式 

分 类 号：F230-4[经济管理—会计学] G642[经济管理—国民经济]