5G时代财会教育的基本框架:制度设计与培育模式  

The Basic Framework of Accounting Education in 5G Era:System Design and Cultivation Mode

作　　者：金铭泉 乔鹏程[1] JIN Mingquan;QIAO Pengcheng(Xizang Minzu University,Xianyang 712082,China)

机构地区：[1]西藏民族大学,陕西咸阳712082

出　　处：《工业技术与职业教育》2023年第2期67-71,共5页Industrial Technology and Vocational Education

基　　金：2021年西藏自治区高等院校教师专业实践实战能力提高计划项目“大智移云技术下审计软件与审计业务实践能力提升”(项目编号:202107),主持人乔鹏程;2022年西藏民族大学教学改革与研究项目“基于OBE理念下西藏高校财会审类专业教学模式改革研究”(项目编号:2022-01),主持人乔鹏程。

摘　　要：一批以5G技术为基础的新技术、新产业涌现,使得数字化转型成为各行业的必然选择。通过文献梳理揭示了5G时代财会教育制度设计与培育模式中存在的问题,基于回收的557份问卷数据,利用在线SPSSAU平台进行数据分析后发现:财会教育制度设计和人才培育模式对财会教育产生显著的正向影响,并从理论层面分析了制度设计与培育模式对财会教育的影响机理。最后得出“大智移云物区”已成为5G时代财会教育制度设计和人才培育模式改革需要考虑的重点,从而构建符合数字化时代的财会教育新框架。A number of new technologies and industries based on 5G technology have emerged,and digital transformation has become an inevitable choice for all industries.Through literature review,the article reveals the problems in the design and cultivation mode of accounting education system in the 5G era.Based on the collected 557 questionnaires,after data analysis using the online SPSSAU platform,it has been found that:the system design and talent cultivation mode of accounting education have a significant positive impact on accounting education,and the impact mechanism of the system design and cultivation mode on accounting education is analyzed theoretically.Finally,it comes to the conclusion that“Big Data,Artificial Intelligence,Mobile Internet,Cloud Computing,Internet of Things and Blockchain”have become the key point to be considered in the design of accounting education system and the reform of talent cultivation mode in the 5G era,so as to build a new framework of accounting education in line with the digit al era.

关 键 词：大智移云物区 财会教育 制度设计 人才培育 问卷调查 

分 类 号：G710[文化科学—职业技术教育学]