数字经济时代基层会计人员数智化技能框架构建  

Construction of Digital Intelligence Skill Framework for Grassroots Accounting Personnel inthe Era of Digital Economy

作　　者：韩俊杰 祖根蕾 HAN Jun-jie;ZU Gen-lei(Chonging City Vocational College,Chongqing 402160;Chongqing Rail Transit Construction Office,Chongqing 4004,China)

机构地区：[1]重庆城市职业学院,重庆402160 [2]重庆市轨道交通建设办公室,重庆400014

出　　处：《湖北开放职业学院学报》2024年第19期155-156,159,共3页Journal of Hubei Open Vocational College

基　　金：重庆城市职业学院智慧零售协同创新中心项目成果(项目编号:KYPT202200003);重庆市教育委员会科学技术研究计划2023年度青年项目资助项目的阶段性成果(项目编号:KJQN202303916);重庆市教育科学规划课题教改专项“基于RPA技术的高职院校会计专业人机协作技能培养研究”资助项目的阶段性成果(项目编号:K23ZG3160193)。

摘　　要：“大智移云”信息技术的快速发展对我国社会各行各业产生了深刻影响,会计作为经济发展的商业语言,也不例外。在这种背景下,基层会计人员需要主动拥抱或融合新的信息技术,以应对从业环境和技能环境所面临的诸多挑战。本文分析了信息环境变化对会计工作的影响,从职业道德、通用能力和专业能力维度探讨新时代基层会计人员技能的组成要素,并提出提升信息技术处理能力、提升自身能力素质、职业院校依据企业需求设置新专业方向和加强职业道德教育的培养建议。The rapid development of"Big Data,Intelligent Computing,Mobile Internet and Cloud Computing"information technology has had a profound impact on all walks of life in China.Accounting,as the commercial language of economic development,is no exception.Against this backdrop,grassroots accounting personnel need to actively embrace or integrate new information technology to cope with the many challenges faced by the employment environment and skill environment.This paper analyzes the impact of changes in the information environment on accounting work,explores the components of grassroots accounting personnel's skills in the new era from the dimensions of professional ethics,general ability,and professional ability,and proposes training suggestions such as improving information technology processing ability,enhancing their own ability and quality,vocational colleges setting up new professional directions based on enterprise needs,and strengthening professional ethics education.

关 键 词：技能框架 基层会计人员 数智化技能 

分 类 号：F23[经济管理—会计学]