摘要
通过研究“会计信息化与会计数字化”“会计的数字化转型与数字化会计”“会计教育数字化与数字化会计教育”“数字化会计教育研究”等问题的边界与区别,剖析了我国会计教育在政策引导,师资体系,人、标准、产教链接,培养方案,质量评价体系等方面存在的不足与挑战,并据此建议要加强政策制定、明确教育定位、建立师资成长机制、优化人才培养方案、搭建“三懂”培养模式、完善业财融合实训配套、建立质量评价体系等,以推动数字化会计教育改革和发展。
By defining the boundaries and differences of certain topics,like“accounting informatization and accounting digitalizationization”,“accounting digitalization transformation and digital accounting”and“digital accounting education research”,this paper analyzed the shortcomings and challenges of China’s accounting education,and then put forward some countermeasures,like strengthening policy formulation,clearing educational positioning,establishing teacher development mechanism,optimizing talent cultivation scheme,constructing“three-grasping”cultivation mode,optimizing the infrastructure of integrating industry and finance,establishing quality evaluation system.
作者
马瑞阳
MA Rui-yang(University of International Business and Economics,Beijing 100029,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2023年第S01期169-171,共3页
Journal of Shanxi University of Finance and Economics
关键词
数字化会计
教育改革
业财融合
digital accounting
educational reform
integration of industry and finance
