人工智能背景下应用型本科院校会计人才培养研究.pdfVIP

对处彼貿 2023年第05期•总第347期 ［经贸教育】 人工智能背景下应用型本科院校 会计人才培养研究 武文张晓莉段洪成 （哈尔滨金融学院，黑龙江哈尔滨150030） ［摘 要］人工智能以及大数据、云计算等数字技术的普遍运用，给各行各业都带来了前所未有的冲 去和挑战，对于会计行业来说更是如此，一部分会计岗位在未来可能会逐渐完全消失，例如基础的核算和 出纳岗位等；而另一部分则将会随着市场的需求不断地进行与时俱进的变革。此外，为了匹配企业不断更 新的技术和商业模式，新的综合性的会计岗位也会随之应运而生。应用型本科院校作为会计人才供给的主 要力量，要顺应智能会计职业需求，主动迎接人工智能时代带来的变革，并切实提高学生适应市场需求的 能力。在此背景下，研究人工智能等新技术对会计行业造成的影响，从而分析目前人工智能下对会计人才 的需求类型；并提出相应的策略，这对应用型本科院校培养会计人才的工作提供了一定的参考。 ［关键词］人工智能；应用型本科院校；会计人才培养 ［ 中图分类号］G40-01 ［文献标识码］A ［文章编号］2095-3283（2023）05-0100-0 Research o Accounting Talents Training i Application-Oriented Undergraduate Colleges under the Background of Artificial Intelligence Wu Wen Zhang Xiaoli Duan Hongcheng （Harbin Finance University, Harbin Heilongjiang 150030） Abstract: The widespread application of artificial intelligence and digital technologies such as big data and cloud computing has brought unprecedented impact and challenges to all industries, and this is especially true for the accounting industry. Some accounting positions may disappear completely in the future,such as basic accounting and cashier positions. While the other part will continue to change with the times as the market demands; in addition,in order to match the constantly updated technology and business model of enterprises,new comprehensive accounting positions will be created, and application-oriented universities, as the main force of accounting talent supply, should comply with the demand of intelligent accounting talents, take the initiative to meet the changes brought by the era of artificial intelligence, and effectively improve the ability of students and