大数据背景下应用型本科院校财会专业实践教学优化研究  

Research on the Optimization of Practical Teaching of Accounting Specialty in Application-oriented Colleges under the Background of Big Data

作　　者：王帧[1] 阮萍[1] 尹宏 WANG Zhen;RUAN Ping;YIN Hong(Yunnan University of Finance and Economics)

机构地区：[1]云南财经大学

出　　处：《当代会计》2022年第22期98-100,共3页Contemporary Accounting

基　　金：云南省教育厅科学研究基金项目“基于数字经济背景下云南省新商科实践教学机制创新与路径研究”(项目编号:2022J0466)。

摘　　要：大数据背景下企业对数字化财会人才的需求上升为具备全面的财务知识、熟悉大数据挖掘并且能够为企业创造更多价值的复合型人才。文章基于大数据背景下企业对数字化财会人才的需求,分析了财会专业实践教学的现状与问题,并提出了大数据背景下财会专业实践教学体系优化方案,以期提高应用型本科院校财会专业实践教学质量,提升财会专业学生就业核心竞争能力。Under the background of big data,the demand for digital accounting talents has risen to compound talents with comprehensive financial knowledge,being familiar with big data mining and being able to create more value for enterprises.Based on the demand of enterprises for digital accounting talents under the background of big data,this paper analyzes the current situation and problems of professional practice teaching of accounting,and puts forward the optimization scheme for the teaching system of professional practice of accounting under the background of big data to improve the teaching quality of professional practice of accounting in application-oriented colleges and improve the core competitiveness of students majoring in financial accounting.

关 键 词：大数据 财会专业 应用型本科 

分 类 号：F230-4[经济管理—会计学] G64[经济管理—国民经济]