摘要
智能与互联时代,如何构建数据驱动的OMO(Online-Merge-Offline,线上线下融合)教育体系是整个教育行业的重要命题。近年来,OMO模式在传统教育领域的讨论和实践较为丰富,但在会计行业继续教育中缺乏系统深入的研究。因此,本文采用问卷调查方法,梳理总结我国会计行业继续教育现状,发现会计从业人员对继续教育的需求呈现终身化、泛在化、个性化等趋势。基于这些需求趋势,本文尝试从继续教育供给体系、生态型学习平台、数据智能技术支持三个方面,对OMO模式下会计行业继续教育生态型学习体系的构建给出框架性解决方案。本文研究从顶层设计出发,丰富了会计行业继续教育领域的相关文献,同时也为改革会计继续教育供给体系并促进供需匹配提供借鉴思路。
In the era of intelligence and interconnection,how to promote the data driven OMO(online online offline integration)education system is an important proposition of the entire industry.In recent years,the discussion and practice of OMO model in the field of traditional education has been relatively rich,but it is rarely involved in the further education of the accounting industry.Therefore,this paper uses the questionnaire survey method to sort out and summarize the current situation of further education in China’s accounting industry.The results show that the demand of accounting practitioners for further education presents a lifelong,ubiquitous,personalized and other trends.Based on this demand trend,this paper attempts to provide a framework solution for the construction of the ecological learning system of further education in the accounting industry under the OMO mode from three aspects:the supply system of further education,ecological learning platform,and data intelligence technology support.Starting from the top-level design,this study enriches the relevant literature in the field of further education in the accounting industry,and also provides reference ideas for reforming the supply system of further education in accounting and promoting the matching between supply and demand.
出处
《会计研究》
CSSCI
北大核心
2022年第8期177-188,共12页
Accounting Research
基金
中国资产评估协会研究课题(202002)
财政部“全国高端会计人才培养项目(学术类)”的资助
