数智化时代“三融合”会计学本科应用型人才培养模式构建  

Reonstruction of"Three Integration"Applied Talents Training Mode of Accounting Undergraduates in the Age of Digital Intelligence

作　　者：张春风[1] 侯婧[1] Zhang Chunfeng;Hou Jing(Langfang Normal University,Langfang 065000,China)

机构地区：[1]廊坊师范学院,河北廊坊065000

出　　处：《廊坊师范学院学报（自然科学版）》2024年第2期119-123,128,共6页Journal of Langfang Normal University(Natural Science Edition)

基　　金：河北省2022-2023年度高等教育教学改革研究与实践项目“数智化时代‘三融合’的会计学本科应用人才培养模式重构”(2022GJJG360)。

摘　　要：目前是以大智移物云区块链为标志的数智化时代发展的重要时期,数智化渗入会计实务工作,为会计学科建设和会计本科人才培养模式带来变革性影响。传统的会计本科人才培养出现如专业教育与思政教育两张皮、培养模式难以满足数智化时代对应用型人才的高质量需求等问题,在此背景下,以“思政引领”为导向,大智移物云区块链等“技术载入”为载体“,实践落地”为落脚点,在“思政引领+技术载入+实践落地”三融合的基础上对会计学本科专业培养目标、课程体系、教学模式和保障机制进行重构,以培养满足高质量发展的会计专业复合应用型人才需求。At present,the critical period of the transformation from China's rapid economic development to high-quality development is alsoan important period for the development of the digital intelligence era marked by the great intelligent shift cloud blockchain.The infiltration of digital intelligence into accounting practice has brought transformative influence on the construction of accounting discipline and the training mode of accounting undergraduate talents.The traditional accounting undergraduate talent training has some problems,such as professional education and ideological and political education,and the training mode is difficult tomeet the high-quality demand for applied talents in the era of digital intelligence.In this con-text,this paper takes ideological and political education as the guidance,technology loading as the carrier,practice landing as the foothold,and reconstructs the training objectives,curriculumsystem,teaching mode and guarantee mechanismof account-ing major on the basis of integrating the ideological and political guidance,technology loading and practice landing,cultivat-ing compound applied talents of accounting major tomeet the development of high quality.

关 键 词：数智化时代 思政引领 技术载入 实践落地 应用型人才培养 

分 类 号：G642[文化科学—高等教育学]