人工智能时代高等会计教育变革与创新  

Transformation and Innovation of Higher Accounting Education in the Era of Artificial Intelligence

作　　者：况玉书 刘永泽 KUANG Yu-shu;LIU Yong-ze(School of Accounting,Guangdong University of Finance and Economics,Guangzhou 510320,China;School of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China)

机构地区：[1]广东财经大学会计学院,广东广州510320 [2]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025

出　　处：《财经问题研究》2019年第7期96-103,共8页Research On Financial and Economic Issues

基　　金：中国会计学会重点会计科研项目“互联网对会计教育的挑战”(2018ASC032);广东财经大学学位与研究生教育改革研究项目“专业学位研究生培养模式创新和机制改革问题研究——以MPAcc为例”(2016YB04)

摘　　要：本文分析了人工智能时代对会计职业发展的影响以及对高等会计教育的冲击,并对我国会计教育的变革与创新提出了相应建议。研究表明,仅靠知识和程序性的会计岗位将被计算机或机器人代替,而保留的由人执行的会计工作其边界也越来越模糊,人工智能时代会计为企业创造价值的功能突显。目前,会计教育面临的压力:一是会计教育体系应如何应对人工智能时代的较高期望;二是学校地位逐渐面临其他知识来源的竞争。这就要求我们必须实施供给侧改革满足会计人才市场结构性需求,善用互联网新技术变革教学方式,持续优化课程体系和教学内容,传授知识与培养能力并重,加强师资队伍建设以满足人工智能时代的要求。Technological progress and the transformation of accounting work call for the reform and innovation of accounting education.This paper analyzes the impact of the Age of Artificial Intelligence on the development of accounting profession and the higher accounting education,and puts forward some suggestions on the reform and innovation of accounting education in China.It finds that accounting positions will be replaced by computers or robots,if the position is merely knowledge and procedural,while the retaining position performed by people which boundaries are increasingly blurred,and that the function of accounting for enterprises to create value is highlighted in the Age of Artificial Intelligence.At present,accounting education faces the pressures:how the accounting education system should respond to the higher expectations of the Age of Artificial Intelligence,and the school position is gradually facing competition from other sources of knowledge.We can carry out the supply side reforms to meet the structural needs of accounting personnel market,make good use of Internet technology to change teaching methods,constantly optimize the curriculum system and teaching content,impart knowledge and cultivate ability,and strengthen the construction of teaching staff to meet the requirements of the Age of Artificial Intelligence.

关 键 词：人工智能时代 会计职业 高等会计教育 变革路径 教育本质 

分 类 号：F275[经济管理—企业管理] G434[经济管理—国民经济]