摘要
数智技术在会计领域推广应用,会计从反映和监督系统扩展到信息控制和决策支持系统。会计功能升级须以会计人才的职业胜任能力为支撑。目前,我国高校会计人才培养与社会需求严重失衡,如何构建数智时代会计人才的知识体系和培养职业胜任能力是会计教育亟待解决的难题。本文在梳理会计本科教育改革动因的基础上,提出“商工融合”的会计本科教育改革,建立实现培养目标的课程体系,实施分层分级培养专业人才的模式。研究认为应从定期修订培养方案、动态调整“商工融合”类课程体系、着力培养相关师资、积极创造课程实践条件、革新教学方法、科学制定课程考评方式等方面持续改进,以此确保数智时代会计本科教育改革的有序推进并取得卓有成效的改革成果。
In recent years,with the development of big data and artificial intelligence,digital intelligence technology has been widely used in various fields.Especially,the rapid promotion and wide application of digital intelligence technology in the accounting field has pro-moted the traditional accounting from the reflection and supervision system of organizational economic activities to the information con-trol and decision support system.However,at present,there is a serious imbalance between supply derived from the training of digital intelligence accounting talents in colleges and universities and practical social demand.Therefore,how to construct the knowledge sys-tem of accounting undergraduate talents and cultivate professional competence in the age of digital intelligence is an intractable problem,which should be solved in the present college accounting education.On the basis of clarifying the motivation of reform,this study firstly presents the“Integration of business and engineering”accounting undergraduate education reform,the goal is to establish a curriculum system that meets the objectives of training professionals,and to implement a hierarchical and differentiated training model.The study recommends that Continuously reforming paths include regularly revising the training plan of accounting majors,dynamically adjusting the curriculum system of“Integration of business and engineering”,focusing on cultivating teachers of accounting majors in“integration of business and industry”,actively creating practical conditions for courses of“integration of business and engineering”,innovating tra-ditional teaching methods and scientifically formulating assessment and evaluation methods of“Integration of business and engineering”courses etc.Based on the previous analysis and exploration reform of undergraduate accounting education in colleges and universities,it will ensure the orderly advancement of the reform of accounting undergraduate education in the digital intelligence era and achieve fruitf
作者
何守琴
王海兵
印茂伟
HE Shouqin;WANG Haibing;YIN Maowei(School of Economics and Management,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China;School of Accounting,Chongqing University of Technology,Chongqing 400050,China;School of National Denfense and Nuclear Science and Technology,Southwest University of Science and Technology,Mianyang 621010,Sichuan,China)
出处
《西南科技大学学报（哲学社会科学版）》
2023年第4期102-110,共9页
Journal of Southwest University of Science and Technology:Philosophy and Social Science Edition
基金
中国高等教育学会地方大学教育改革发展重大理论与实践问题研究课题:西部地方高校复合创新型人才培养体系构建与实践,项目编号:21DFYB08
四川省2021-2023年高等教育人才培养质量和教学改革项目:基于六三工程的复合创新人才培养体系构建与实践,项目编号:JG2021-885
四川省财政厅会计科研项目:新时代高校内部控制体系优化的路径研究,项目编号:2021-SCKJKT-031。
关键词
数智时代人才培养
商工融合
会计本科教育改革
分层分级培养
OBE+CBE
talents training in the era of digital intelligence
business and engineering integration
undergraduate accounting education reform
classified and stratified training
OBE+CBE
