面向人工智能时代的应用型本科高校会计教学改革  

Accounting Teaching Reform of Application-oriented Universities Facing AI Era

作　　者：郑波[1] ZHENG Bo(School of Business,Eastern Liaoning University,Dandong 118001,China)

机构地区：[1]辽东学院商学院,辽宁丹东118001

出　　处：《辽东学院学报（社会科学版）》2018年第4期113-117,共5页Journal of Liaodong University：Social Science Edition

基　　金：辽宁省教育科学"十二五"规划立项课题(JG15DB137)

摘　　要：人工智能技术可能会替代传统的会计核算岗位的工作,使从事相关工作的会计人员面临失业的危险。现有的应用型本科高校会计人才的培养目标已经不适合时代发展的需要,以此为基础设置的教学模式与课程体系已经落后于新技术发展对会计人才能力培养的需要。为此,应用型本科高校必须顺应人工智能时代会计的发展方向,以具有前瞻性的眼光,及时调整会计人才的培养目标,重构会计专业课程体系,整合会计课程教学内容。The traditional financial accounting may be done by a robot,thus accountants on such positions are likely to be unemployed.Presently,the training objectives of accounting specialties in application-oriented universities have unsuited to the requirements of the new era.Their teaching model and curriculum have lagged behind.Therefore,such universities must comply with the development trend of accounting in AI era.In a prospective view,they should adjust the training objectives,restructure the curriculum and integrate teaching content of accounting specialty.

关 键 词：人工智能 会计人才 管理会计 转型 

分 类 号：G642.0[文化科学—高等教育学]