数字经济时代本科会计人才职业能力培养研究  

On the Cultivation of Professional Competence of Undergraduate Accounting Talents in the Era of Digital Economy

作　　者：张英明 徐晨 ZHANG Yingming;XU Chen(Business School,Jiangsu Normal University,Xuzhou,Jiangsu 221116)

机构地区：[1]江苏师范大学商学院,江苏徐州221116

出　　处：《绍兴文理学院学报》2023年第12期52-62,共11页Journal of Shaoxing University

摘　　要：信息技术的迅猛发展给会计教育带来前所未有的挑战,会计专业人才培养需要改革与创新。基于国内外有关会计职业能力框架的已有研究成果,设计调查问卷,了解企业财务人员与高校会计专业学生对会计人才能力框架的认知,发现会计人才供求双方对会计人才职业能力项目的重要性存在认知差异。分析了认知差异产生的原因,提出了数字经济背景下本科层次会计人才职业能力框架的设想,并结合高校会计教育现状,就数字经济背景下基于职业能力框架的会计人才培养如何改革进行了探讨。Accounting education is faced with enormous challenges as a result of the rapid growth of information technology,so accounting professional training requires reform and innovation.Based on the existing research findings of accounting professional competency framework at home and abroad,a questionnaire was designed to investigate the cognition of accounting talent competency framework between finance personnel in enterprises and accounting students in universities.It is discovered that there are cognitive differences between supply and demand sides of accounting talents regarding the importance of accounting talent professional competency items.After examining the causes of cognitive differences,the paper proposes the idea of professional competency framework for accounting talents at the undergraduate level in the context of digital economy,and discusses the methods of reforming the cultivation of accounting talents in this regard,taking into account the current situation of accounting education in colleges and universities.

关 键 词：会计教育 会计职业能力 本科会计教育改革 

分 类 号：F230[经济管理—会计学]