面向数智时代的会计范式探索与高端人才培养  

Accounting Paradigm Exploration and Top Talent Cultivation in the Era of Big Data and Artificial Intelligence

作　　者：董南雁[1] 张俊瑞[1] 郭慧婷[2] Dong Nanyan

机构地区：[1]西安交通大学管理学院,710049 [2]长安大学经济与管理学院,710064

出　　处：《会计研究》2023年第1期179-189,共11页Accounting Research

基　　金：国家社科基金项目(21BGL280)“数智时代我国高端会计人才供需画像与培养研究”阶段性研究成果。

摘　　要：数智化技术、业态和环境构成了全景式数智时代图景,推动了会计环境变革,对会计范式与人才培养提出了挑战。本文将会计学科范式体系解构为会计理论范式、会计研究范式和会计实践范式,探索数智时代会计范式的演进趋势。通过构建基于人才供需持续性与适配性的整体评价框架,对数智时代会计人才的供需状况进行评估和监测;并通过阐释高端会计人才的培养方向、评价标准和能力框架,总结高端会计人才的数智化培养目标。进而从教学机构、专业教师、会计学生和教育管理部门等方面总结学校培养策略,结合会计人才的自我完善、职业认证和组织实现提出职业培养策略,利用数智化赋能高端会计人才全生命周期管理,促进数智时代高端会计人才的高质量职业发展。Big Data and Artificial Intelligence(BDAI)technologies,together with related business models and environment,constitute a panoramic picture of the BDAI era,which promote accounting environment reforms and bring new changes and challenges to accounting paradigm and talent training.Firstly,this paper deconstructs the accounting paradigm system into accounting theory,accounting research,and accounting practice paradigms,and explores the evolution trends of those accounting paradigms in the BDAI era.Secondly,we construct an overall evaluation framework based on the sustainability and match of talent supply and demand,so as to evaluate and monitor the supply and demand conditions of accounting talents in the BDAI era.Thirdly,by expounding the cultivation direction,evaluation criteria and competence framework,the cultivation objectives of top accounting talents are summarized as having professional BDAI related accounting skill,strong BDAI comprehensive ability,excellent strategic thinking in BDAI and right BDAI ethics.Lastly,we put forward school education strategies from the aspects of teaching institutes,professional teachers,accounting students and education management departments,recommend professional development strategies regarding the self-improvement,professional qualification and organizational realization,and empower the whole-life-cycle management of top accounting talents with BDAI technologies,so as to promote the highquality career development of top accounting talents in the BDAI era.

关 键 词：数智时代 会计范式 高端会计人才 培养策略 

分 类 号：G642[文化科学—高等教育学] F230-4[文化科学—教育学]