面向數(shù)智時(shí)代的會(huì)計(jì)范式探索與高端人才培養(yǎng)
會(huì)計(jì)研究
頁(yè)數(shù): 11 2023-01-15
摘要: 數(shù)智化技術(shù)、業(yè)態(tài)和環(huán)境構(gòu)成了全景式數(shù)智時(shí)代圖景,推動(dòng)了會(huì)計(jì)環(huán)境變革,對(duì)會(huì)計(jì)范式與人才培養(yǎng)提出了挑戰(zhàn)。本文將會(huì)計(jì)學(xué)科范式體系解構(gòu)為會(huì)計(jì)理論范式、會(huì)計(jì)研究范式和會(huì)計(jì)實(shí)踐范式,探索數(shù)智時(shí)代會(huì)計(jì)范式的演進(jìn)趨勢(shì)。通過(guò)構(gòu)建基于人才供需持續(xù)性與適配性的整體評(píng)價(jià)框架,對(duì)數(shù)智時(shí)代會(huì)計(jì)人才的供需狀況進(jìn)行評(píng)估和監(jiān)測(cè);并通過(guò)闡釋高端會(huì)計(jì)人才的培養(yǎng)方向、評(píng)價(jià)標(biāo)準(zhǔn)和能力框架,總結(jié)高端會(huì)計(jì)人才的數(shù)智化培養(yǎng)目...