数智化时代会计专业硕士人才培养改革研究  

Research on the Reform of MPAcc Talent Cultivation in the Digital-Intelligence Era

作　　者：韩岚岚 李昕阳 HAN Lan-lan;LI Xin-yang(Shandong Technology and Business University,Yantai 264005,China)

机构地区：[1]山东工商学院,山东烟台264005

出　　处：《烟台职业学院学报》2024年第4期39-44,共6页Journal of Yantai Vocational College

基　　金：山东省社科规划研究项目(23CGLJ27);山东工商学院研究生教育教学改革研究项目(一般项目)(11688YY202407)

摘　　要：数智化时代改变了现有的商业模式,在促进经济发展的同时也对会计人才和会计人才培养提出了挑战。文章通过分析数智化时代对会计人才提出的新要求,明确了MPAcc人才应具备的基本能力,指出目前MPAcc人才培养中存在的培养目标与社会发展脱节、课程设置与教学模式单一、实践教学流于形式及校外导师队伍建设欠缺等问题,从制定适合数智化时代的培养目标、创新培养模式、重构课程体系、优化师资队伍质量和深化产教融合五个方面提出数智化时代MPAcc人才培养的路径,以期为各高校在数智化时代培养合格的MPAcc人才提供有价值的参考和依据。The digital-intelligence era has transformed existing business models,promoting economic development while posing challenges to accounting talents and their cultivation.By analyzing the new requirements for account⁃ing talents in the digital-intelligence era,this paper clarifies the essential competencies that MPAcc talents should possess.It points out issues in current MPAcc talent cultivation,such as disconnected training objectives from so⁃cial development,monolithic curriculum design and teaching modes,formalistic practical teaching,and inadequate construction of off-campus mentor teams.From five aspects-formulating training objectives suitable for the dig⁃ital-intelligence era,innovating training modes,reconstructing curriculum systems,optimizing the quality of teaching staff,and deepening industry-education integration-this paper proposes paths for MPAcc talent culti⁃vation in the digital-intelligence era.It aims to provide valuable references and guidance for universities to culti⁃vate qualified MPAcc talents in the digital-intelligence era.

关 键 词：MPACC 数智化时代 培养目标 改革路径 

分 类 号：G643[文化科学—高等教育学]