Research on the coupling of artificial intelligence, social demand and accounting talent cultivation
人工智能、社会需求与会计人才培养的耦合性研究

摘要

在智能化浪潮推动下，人工智能技术正深刻改变着社会结构与职业生态，会计行业亦不可避免地面临转型重构的挑战与机遇。一方面，企业对高素质、复合型会计人才的需求日益增长，强调数据分析能力、技术应用能力与战略思维的融合；另一方面，高校传统会计人才培养体系仍多以传统知识传授为核心，未能有效响应智能时代的职业胜任力要求。基于此，本文从人工智能发展趋势、社会用人需求及教育体系变革三维视角出发，探讨三者之间的耦合关系，旨在厘清会计人才培养与社会现实需求之间的动态契合机制，为高校优化课程体系与培养模式提供理论支撑与路径建议。

Abstract

Driven by the wave of intelligence, artificial intelligence technology is profoundly changing the social structure and professional ecology. The accounting industry is also inevitably facing the challenges and opportunities of transformation and reconstruction. On the one hand, enterprises' demand for high-quality and versatile accounting talents is increasing day by day, emphasizing the integration of data analysis ability, technical application ability and strategic thinking. On the other hand, the traditional accounting talent cultivation system in colleges and universities still mostly focuses on the imparting of traditional knowledge and fails to effectively respond to the requirements of professional competence in the intelligent era. Based on this, this paper explores the coupling relationship among the three from the three-dimensional perspectives of the development trend of artificial intelligence, the demand for social employment, and the reform of the education system, aiming to clarify the dynamic fit mechanism between the cultivation of accounting talents and the actual needs of society, and provide theoretical support and path suggestions for colleges and universities to optimize the curriculum system and training mode.