数智时代下职业型会计硕士培养模式研究——基于自然语言处理技术的培养方案文本分析  

Research on the Training Mode of MPAcc in Age of Digital Intelligence:Text Analysis of Training Program by Natural Language Processing

作　　者：李强[1] 杨继雨 LI Qiang;YANG Jiyu

机构地区：[1]中国矿业大学,江苏徐州221116

出　　处：《煤炭高等教育》2023年第6期105-112,共8页Meitan Higher Education

基　　金：中国教育会计学会重点项目“高校预算绩效管理与教育高质量发展研究”(JYKJ2023-002ZD);江苏省教育科学规划重点课题“数智时代高校商科拔尖创新人才早期锚定与精准培养研究”(B/2023/01/137);中国矿业大学教学研究重点项目“会计学专业商能并举人才培养模式改革研究与实践”(2021ZD15);煤炭行业教育研究课题“高校课程质量建设提升路径与模式创新研究”(2021MXJG153)。

摘　　要：如何紧跟数智时代特征培养职业型会计硕士人才是众多高校面临的难题之一。利用自然语言处理技术对国内高校会计硕士培养方案进行文本量化分析后发现,会计硕士培养方案存在培养目标缺乏创新性、办学定位缺少数智化、集体培养效用偏弱、课程体系不完善等问题,严重阻碍了会计硕士教育整体转型的进程。高校需要通过改革培养目标、创新办学定位、筑牢产教结合、加快数智化课程建设等方式优化职业型会计硕士培养模式。How to keep up with the characteristics of the digital intelligence times to train profes-sional accounting master talents is one of the problems faced by many colleges and universities.Us-ing the natural language processing technology to make a quantitative analysis of the text of the training program of master of accounting in domestic universities,it concluded that the training pro-gram of master of accounting has some problems,such as lack of innovation in training objectives,lack of numerical intelligence in school positioning,weak collective training effectiveness,and im-perfect curriculum system,which seriously hinders the overall transformation process of master of accounting education.Colleges and universities need to optimize the training mode of professional accounting master through reforming training objectives,innovating school positioning,strengthen-ing the combination of production and education,and speeding up the construction of mathematical intelligence courses.

关 键 词：数智时代 会计硕士 自然语言处理 培养方案 

分 类 号：G643[文化科学—高等教育学]