新财会智能估值复合人才培养实践——“1+X”试点背景下能力成熟度视角分析  

Practice on the Cultivation of Compound Talents of New Accounting Intelligent Valuation——From the Perspective of Capability Maturity under the Background of the "1+X" Pilot

作　　者：詹荣花 黄爱玲[1] 肖龙 ZHAN Ronghua;HUANG Ailing;XIAO Long(School of Finance and Accounting,Minnan University of Science and Technolog,Quanzhou,Fujian 362700)

机构地区：[1]闽南理工学院财务与会计学院,福建石狮362700

出　　处：《武夷学院学报》2022年第9期100-109,共10页Journal of Wuyi University

基　　金：福建省本科教育教学改革项目(FBJG20200182);福建省中青年社科项目(JAS20430);福建省一流实践课程阶段成果;福建省线上线下混合一流课程阶段成果。

摘　　要：随着数字经济时代的来临,企业财会的定位发生一系列的根本性变化,因此高校需要不断创新财会人才培养模式。新财会智能估值复合人才建设是推动新经济常态下各类企业的财会部门、资管部门、投资部门,以及各类金融机构、各级各类政府管理机构新财会发展最为直接有效的策略之一。立足应用型本科教育,从高校启动“1+X”证书制度试点角度出发,以闽南理工学院为例,对新财会智能估值复合型人才培养实践与研究提出基本改革思路:从能力框架、课程体系、考核方法三个方面,构建新财会智能估值复合型人才培养体系,并且在能力框架部分采用AHP构建“新财会”智能估值复合人才成熟度模型(NAT-CMM),对应用型本科教育应达到的层级做出明确的定义。最后,利用模型对当前财务管理方向本科生培养方案成果进行调查,根据实证研究结果,对当前培养体系存在的不足提出一些改进建议。With the advent of the digital economy, the positioning of corporate accounting has undergone a series of fundamental changes. The construction of new accounting intelligent valuation compound talents is used to promote the accounting department, asset management department, investment department and various companies under the new economic normal. One of the most direct and effective strategies for the development of new accounting for financial institutions and government management agencies at all levels and various levels, universities need to continuously innovate talent training models. Based on the application-based undergraduate education, the article starts from the point of view of the 1+X certificate system pilot in universities and takes Minnan University of Science and Technology as an example. It puts forward the basic reform ideas for the training practice and research of the new accounting intelligent valuation compound talents: from the ability framework and curriculum in the three aspects of system and assessment method, build a new financial and accounting intelligent valuation compound talent training system, and use AHP in the ability framework to build a "new financial and accounting" intelligent valuation compound talent maturity model(NAT-CMM). The level of education should be clearly defined. Finally,using the model to investigate the results of the current financial management undergraduate training program, based on the empirical research results, put forward suggestions for improvement of the current training system.

关 键 词：智能估值 复合人才 能力成熟度 新财会 

分 类 号：C41[社会学] F540.58[经济管理—产业经济]