摘要
文章基于文献计量分析视角和CNKI数据库代表性文献,揭示近十年来中国会计人才培养研究的变化规律及热点主题;在此基础上,进一步结合新技术经济范式,对有关会计人才培养研究的主题变化、趋势演进及前沿问题展开分析.研究发现:近十年来“会计教育与人才培养”这一主题研究的整体热度呈现一定程度的下降趋势;新技术经济快速发展背景下会计教育与人才培养的供需矛盾将进一步凸显;数字型、智能型、业财融合型、管理决策型等新型会计人才的培养与教育将成为学术界、实务界和教育界共同关注的热点或前沿问题;新技术经济范式下,新型会计人才的需求类型与能力框架重构,教育理念与教学模式革新,专业链群(课程体系)与“新商科”建设,产学研与产教融合办学模式深化等,将成为未来理论研究和实践探索的重点和难点.
Based on the perspective of bibliometric analysis and the representative documents of CNKI database,this paper reveals the changing rules and hot topics of accounting personnel training research in China in the past ten years.On this basis,further combined with the new technological and economic paradigm,the paper analyzes the change of the topics,the evolution of the trends and the frontier problems of the research on the cultivation of accounting talents.It is found that the overall heat of the research on the subject of“Accounting education and personnel training”has shown a decreasing trend in the past ten years,under the background of the rapid development of new technology and economy,the contradiction between supply and demand of accounting education and personnel training will be further highlighted.The cultivation and education of new-type accounting talents such as digital type,intelligent type,industry-finance integration type and management-decision-making type will become the hot spot or frontier problem of common concern in the academic,practical and educational circles.The deconstruction of the demand type and ability framework of new-type accounting talents,the innovation of education idea and teaching mode,the construction of specialty chain group(course system)and“New business”,the deepening of the integration of industry-university-research and industry-education will become the focus and difficultiy of future theoretical research and practical exploration.
作者
李华军
邓烨宇
Li Huajun;Deng Yeyu(School of Economics and Management,Zhaoqing University,Zhaoqing 526061,China;Accounting Office,Guangdong University of Technology,Guangzhou 510006,China)
出处
《湘南学院学报》
2022年第5期97-106,共10页
Journal of Xiangnan University
基金
广东省教育科学规划课题高等教育专项(2021GXJK089)
广东省高等教育教学改革项目(20180613)
关键词
新技术经济范式
业财融合
智能财务
新型会计人才
new technology-economy paradigm
industry-finance integration
intelligent finance
new-type accounting talent
