数字经济背景下的智能财务人才需求研究——基于调查问卷数据的实证分析  

A Study on the Demand for Intelligent Financial Talents against the Background of Digital Economy:An Empirical Analysis Based on Questionnaire Data

作　　者：张敏[1] 贾丽 史春玲[3] ZHANG Min;JIA li;SHI Chun-ling(School of Business,Renmin University of China,Beijing 100872,China;Department of Economics and Management,Jinzhong University,Jinzhong 030619,Shanxi;School of Economics,Management and Law,Jilin Normal University,Siping 136000,Jilin)

机构地区：[1]中国人民大学商学院,北京100872 [2]晋中学院经济管理系,山西晋中030619 [3]吉林师范大学经济管理与法学院,吉林四平136000

出　　处：《厦门大学学报（哲学社会科学版）》2023年第2期57-69,共13页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：吉林省教育厅科学研究项目“数智时代会计专业硕士创新实践能力培养研究”(JJKH20230525SK)。

摘　　要：当前,快速发展的数字经济成为拉动我国经济增长的新引擎。数字经济的快速发展引发了劳动力的升级转型,财务人才的转型迫在眉睫。依托全国会计专业学位研究生教学指导委员会确定的“9+1”会计人员能力理论,搭建智能财务人才“理论+技术+创新创造能力”三位一体能力框架,并据此设计针对企业财务人员的调查问卷。利用上述调查问卷数据,可从数量、类型、能力、课程等多个维度实证研究我国智能财务人才的需求问题。研究发现,大多数被调查企业存在强烈的财务智能化转型意愿,且认为转型中最大的障碍是缺少人才;企业对智能财务人才的需求均非常强烈,尤其是智能财务分析师。研究结果还显示,企业所需的智能财务人才应技术与财务并重,但目前高校培养的财务人才却未能满足企业所需;智能财务人才所需能力总体表现为“传统理论能力+技术创新创造能力”。智能财务人员培养的调查分析,为我国数字经济发展中劳动力高质量的转型提供了很好的示例。At present,the rapid development of digital economy has become a new engine driving China’s economic growth,and it has also triggered the upgrading and transformation of the labor force.Against the background of the deep in⁃tegration of digital intelligence technology and finance,the transformation of financial talents is imminent.Based on the“9+1”accounting personnel ability theory determined by the China National MPAcc Education Steering Committee,this paper builds a trinity ability framework of“theory+technology+innovation and creativity ability”for intelligent financial talents,and designs a questionnaire for enterprise financial personnel accordingly.Using the questionnaire data,we empiri⁃cally study the demand for intelligent financial talents in China from the dimensions of quantity,type,ability,curriculum and so forth.Findings show that most of the surveyed firms have strong willingness to engage in intelligent financial transfor⁃mation,and think that the biggest obstacle in the transformation is the lack of talents.No matter what the development stage of corporate finance is,the demand for intelligent financial talents,especially intelligent financial analysts,remains strong.The results also show that intelligent financial talents needed by firms should pay equal attention to technology and finance,but the financial talents cultivated by universities cannot meet the needs of firms.In general,abilities required by intelligent financial talents are“traditional theoretical ability+technological innovation and creativity ability”.The investigation and analysis of the cultivation of intelligent financial talents provides a good example for the high-quality supply of labor in the development of China’s digital economy.

关 键 词：数字经济 智能财务 人才需求 人才培养 

分 类 号：F235.99[经济管理—会计学]