数智时代应用型财会人才职业能力需求及培养路径  

Professional Ability Demand and Education Path of Applied Accounting Talents in Digital and Artificial Intelligence Era

作　　者：黄莉娟[1] 杨晓华[1] HUANG Li-juan;YANG Xiao-hua(School of Accounting and Auditing,Jiangsu Vocational Institute of Commerce,Nanjing 211168,Jiangsu,China)

机构地区：[1]江苏经贸职业技术学院会计与审计学院,江苏南京211168

出　　处：《江苏经贸职业技术学院学报》2024年第6期58-61,共4页Journal of Jiangsu Institute of Commerce

基　　金：江苏高校哲学社会科学研究项目“数智时代高职财会人才职业能力培养路径研究”(2022SJYB0786);江苏省商业会计学会重大项目“高职院校数字化财会人才职业能力培养路径探索”(2022JSSYKJ102);江苏高校“青蓝工程”资助项目;江苏经贸职业技术学院“领军人才培养计划”资助项目;江苏经贸职业技术学院科研创新团队资助项目。

摘　　要：数智时代,企业对应用型财会人才的职业能力提出了全新要求。详细分析新时代财会人才就业岗位(群),明确岗位(群)对应的职业能力需求,提出数智时代应用型财会人才培养路径:更新教学理念,将人文素养、数字素养融入会计人才培养全过程;重塑课程体系,注重培养学生的数智思维、数字化能力、实践能力和创新能力;打造一支“实践能力过硬+跨学科思维”的师资团队;建设数智财税服务产业学院,校企行多元主体协同育人;构建校企行多元评价主体、“知识+能力+价值观”多维度评价的综合评价体系。In the age of digitalization and artificial intelligence,enterprises put forward new requirements for the professional ability of applied accounting talents.This paper analyzes the employment positions(groups)of accounting talents in the new era in detail,clarifies the professional ability which is needed by the corresponding positions(groups),and puts forward the education path of digital applied accounting talents:Renew the teaching concept and integrate humanistic quality and digital quality into the whole process of training accounting talents;Reshape the curriculum system and focus on cultivating students digital thinking,digital ability,practical ability and innovation ability;Build a team of teachers with excellent practical ability and interdisciplinary thinking;Construct finance and tax service Industry department with the joint efforts of colleges,enterprises and industries;Construct a comprehensive evaluation system with multiple evaluation entities and multi-dimensional evaluation of“knowledge+ability+values”.

关 键 词：数智时代 高职院校 应用型财会人才 职业能力 

分 类 号：G710[文化科学—职业技术教育学]