数字技术背景下高职院校大数据与会计专业升级改造路径  

Upgrading Path of Big Data and Accounting Major in Higher Vocational Colleges under the Background of Digital Technology

作　　者：李海东[1] 林锦妍 LI Haidong;LIN Jinyan(Guangzhou Huashang Vocational College,Guangzhou 511300,Guangdong,China)

机构地区：[1]广州华商职业学院,广东广州511300

出　　处：《广东交通职业技术学院学报》2024年第1期71-75,共5页Journal of Guangdong Communication Polytechnic

基　　金：广东省普通高校特色创新类项目“财务会计类专业‘数字技术赋能、运用能力分层’的人才培养模式创新与实践”(编号:2021WTSCX320);广东省教职委课题“数字技术赋能会计专业升级改造的研究与实践”(编号:CJ202136)。

摘　　要：数字技术的高速发展对高职大数据与会计专业人才提出了新的要求。面向数字经济时代的牵引力、会计行业发展的驱动力、职业教育提质的支撑力、严峻就业形势的推动力,高职院校亟须加强对大数据与会计专业的升级改造。同时,当前高职院校大数据与会计专业升级改造面临着诸多难点,具体表现在创新意识需要加强、课程体系有待完善、师资建设不够扎实、平台搭建相对滞后。对此,根据数字技术发展的要求,高职院校应从思想、课程、师资、平台等方面探索大数据与会计专业升级改造的路径。The rapid development of digital technology has put forward new requirements for big data and accounting professionals in higher vocational colleges.Facing the traction force of digital economy era,the driving force of accounting industry development,the supporting force of vocational education quality improvement,and the driving force of severe employment situation,higher vocational colleges urgently need to strengthen the upgrading of big data and accounting major.At the same time,the upgrading and transformation of the major of big data and accounting in higher vocational colleges are faced with many difficulties,which are reflected in that the awareness of innovation needs to be strengthened,the curriculum system needs to be improved,the construction of teachers is not solid enough,and the platform construction is relatively lagging behind.In this regard,according to the requirements of the development of digital technology,higher vocational colleges should explore the upgrading path of big data and accounting major from the aspects of ideology,curriculum,teachers,platform and so on.

关 键 词：数字技术 高职院校 大数据与会计专业 数字元素 

分 类 号：F230-4[经济管理—会计学] G712[经济管理—国民经济]