Exploration on the reform of "three intellectual co-education" accounting talents training in applied undergraduate colleges in the age of number intelligence
数智时代应用型本科高校“三智共育”会计人才培养改革探索

摘要

在数智时代的背景下，高等教育面临着深刻的变革与挑战，尤其是应用型本科高校在会计人才培养方面，亟需与时俱进地进行改革和创新。随着信息技术的快速发展，人工智能、大数据、云计算等新兴技术的应用已经成为会计行业转型的关键因素。因此，传统的会计人才培养模式已难以满足行业和社会对高素质会计人才的需求。为此，本文提出在应用型本科高校中，基于“三智共育”（智慧课程、智慧教学、智慧实践）理念的会计人才培养改革路径，探索如何通过优化教育资源配置、加强产学研融合、提升实践教学质量等多维度措施，培养具备创新思维、实践能力和智能应用能力的高素质会计人才。

Abstract

Under the background of the age of numerical intelligence, higher education is facing profound changes and challenges, especially in the training of accounting talents in application-oriented undergraduate universities, it is urgent to reform and innovate with The Times. With the rapid development of information technology, the application of emerging technologies such as artificial intelligence, big data and cloud computing has become a key factor in the transformation of the accounting industry. Therefore, the traditional training mode of accounting talents has been difficult to meet the needs of the industry and society for high-quality accounting talents. Therefore, this paper proposes a reform path for accounting talents training based on the concept of "three wisdom co-education" (wisdom curriculum, wisdom teaching and wisdom practice) in applied undergraduate colleges and universities, and explores how to optimize the allocation of educational resources, strengthen the integration of production, university and research, improve the quality of practical teaching and other multi-dimensional measures. Cultivate high-quality accounting talents with innovative thinking, practical ability and intelligent application ability.