数审融合型产教研一体化育人平台建设实践  

作　　者：马春光 刘叶 

机构地区：[1]宁波财经学院,浙江宁波315010

出　　处：《高教学刊》2025年第S1期74-77,共4页Journal of Higher Education

基　　金：2023年度浙江省产学合作协同育人项目“‘数智+审计’融合实践能力培养的产教研一体化平台建设”(23xtyr02)。

摘　　要：数字技术变革,一方面导致审计对象逐渐数字化和复杂化,另一方面也推动审计技术的进步,给审计人才培养提出新的要求。该文以数字化技术变革和新文科建设要求为背景,基于高校课程的改革实践,提出数审融合型产教研一体化育人平台建设的定位、内容和实施过程,并通过实际运行证明,数审融合型产教研一体化平台在数智审计人才培育、数智师资培养、人才匹配输送、教研成果孵化和平台迭代改进等方面都具有很好的效果,对数智化人才培养改革起到抛砖引玉的作用。该文最后也指出数智审计人才就业和实践主要面向政府、事业单位和大型企业、事务所的局限。The transformation of digital technology has led to the gradual digitization and complexity of audit objects,and has also promoted the progress of audit technology,posing new requirements for the cultivation of audit talents.This paper is based on the background of digital technology transformation and the requirements of new liberal arts construction,and is based on the reform practice of university courses,propose the positioning,content,and implementation process of the construction of a digital review integrated industry education research integrated education platform.Furthermore,through practical operation,the study proves that the integrated platform of industry,education,and research,which integrates digital auditing,has achieved good results in cultivating digital auditing talents,cultivating digital faculty,matching and delivering talents,incubating teaching and research achievements,and iteratively improving the platform.The study has played a role in promoting the reform of digital intelligence talent cultivation.At the end of this paper,it also points out the limitations of the employment and practice of digital auditing talents mainly targeting governments,public institutions,large enterprises,and accounting firms.

关 键 词：审计 大数据 数审融合 产教融合 协同育人 

分 类 号：G640[文化科学—高等教育学]