数智时代财会技能型创新人才培养的路径与评价  

Path and Evaluation of Innovative Technical Accountants Cultivation in Era of Digitization

作　　者：余欣悦 YU Xin-yue(Sichuan Business Vocational College,Chengdu 610225,Sichuan,China)

机构地区：[1]四川商务职业学院会计系,四川成都610225

出　　处：《红河学院学报》2024年第6期135-139,共5页Journal of Honghe University

基　　金：四川省高等学校人文社会科学重点研究基地-四川高等职业教育研究中心立项项目:四阶递进:数智时代高职大数据与会计专业学生职业适应力培养路径研究(GZY24C03);四川商务职业学院项目:四层递升:数智时代高职大数据与会计专业创新型人才培养模式构建研究(23YKD08)。

摘　　要：技能型创新人才的培养是建设创新型国家的重要保证,是对国家创新驱动发展战略的具体实施。数智时代财会技能型人才需运用数字化新技术赋能产业转型升级,关注创新能力的培养有助于促进教育链、人才链与产业链、创新链的有效衔接。然而当前财会技能型人才培养忽视了创新理念和创新文化的融入,面临教学内容有待完善、实践训练脱离行业需求、学生创新能力较弱、人才培养缺乏质量评价体系等问题。为了培养有数据思维、懂业务、善分析、能实操、敢创新的新型技能人才,需根据技能型人才的成长规律,构建“认知—理解—应用—创新”四层递升的人才培养路径,并借助层次分析法设计出数智时代财会技能型人才创新能力评价指标体系,该指标体系涵盖创新环境、创新知识、创新意识、创新思维、创新技能和创新结果六个维度,具有较好的实用性和推广价值。The current training of finance and accounting skilled talents neglects the integration of innovative concepts and innovative culture,facing problems such as incomplete teaching content,practical training detached from industry needs,weak student innovation ability,and lack of quality evaluation system for talent training.In order to cultivate new skilled talents with data thinking,business understanding,analytical skills,practical skills,and innovation courage,it is necessary to construct a talent cultivation path of “cognition understanding application innovation” based on the growth law of skilled talents,and use the Analytic Hierarchy Process to design an evaluation index system for the innovation ability of financial and accounting skilled talents in the digital age,covering six dimensions:innovation environment,innovation knowledge,innovation consciousness,innovation thinking,innovation skills,and innovation results.

关 键 词：数智时代 财会技能型人才 创新能力 评价体系 

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