数智化时代管理会计人才培养路径探索  

Paths for Training Management Accounting Talents in the Era of Digital Intelligence

作　　者：姚丽琼[1] 楼继承 林灵[1] 杜运潮 YAO Liqiong;LOU Jicheng;LIN Ling;DU Yunchao(School of Economics and Management,Ningbo University of Technology,Ningbo 315211,China)

机构地区：[1]宁波工程学院经济与管理学院,浙江宁波315211

出　　处：《宁波工程学院学报》2023年第3期101-108,共8页Journal of Ningbo University of Technology

基　　金：浙江省教育科学规划课题(2020SCG089)。

摘　　要：为了探索数智化时代管理会计人才培养的新模式,满足数智化时代企业对管理会计人才数量和质量提出的更高要求,通过对宁波市政府相关部门、会计学会、企事业单位财务人员和高校财经类教师进行实地访谈和调研,发现高校现有会计人才培养存在供需结构失衡、人才培养路径单一、师资学科背景同质等问题,提出完善“三合四同”的课程体系、构建“三合四同”的人才培养体系、健全“三合四同”的师资培养机制、强化“三维协同”质量保障体系等管理会计人才培养路径。In order to explore a new mode of management accounting talent training in the era of digital intelligence to meet the higher requirements of enterprises for the management accounting talents in terms of both quality and quantity,the paper,through on-site interviews and surveys of relevant departments of Ningbo Municipal Government,accounting societies,financial personnel of enterprises and institutions,and finance and economics teachers in colleges and universities,finds that there exist problems such as imbalance in the supply and demand structure,single talent training path,and homogeneous background of teachers in the training of existing accounting talents and therefore proposes to improve the“three in four sameness”curriculum system,build a“three in four sameness”talent training path,improve the“three-in-four sameness”teacher training mechanism and strengthen the“3D Synergy”quality assurance system and other management accounting talent training paths.

关 键 词：“三合四同” 课程体系 培养路径 师资培养 质量保障 

分 类 号：F234.3[经济管理—会计学]