| The development of China’s digital economy is entering a new phase.Accounting should not only meet the new requirements of high-quality economic development and the increasing complexity of enterprise management,but also faces the new challenges brought by intelligent digital technology.The reform and development of accounting depends on the construction of high-level talents,and the accounting talents graduated from undergraduate program are an important part of it,and the professional construction supports the quality and level of accounting education.With the continuous development of the standard system,functional scope and technical application of accounting around the in-depth use of accounting information,the accounting industry has an obvious transformation trend."Intelligent Finance" is becoming a new direction for the construction of accounting profession,focusing on the deepening and expansion of the accounting profession in the digital transformation of enterprises,and putting forward digital talent training requirements for professional education.The contradiction between supply and demand of new accounting digital talents is becoming more and more prominent,and the change of accounting talents training mode in colleges and universities is imminent.Against the above background,this paper focuses on the training mode of Applied Undergraduate Accounting Talents in the new era and discusses the following main issues:What are the specific aspects of the transformation of the accounting profession? What are the new directions for building undergraduate accounting programs? What new standards are needed to develop applied talent in undergraduate accounting? What reforms are needed in the areas of curriculum,education and teaching to transform the human resource development paradigm?How to continuously optimize the change path of accounting human resource development model in the new era? In order to address the above research questions,this study employs literature research,survey analysis,comparative analysis and case studies to conduct an in-depth study on the standard basis,model construction and transformation paths of undergraduate accounting applied talent training.The general idea and methodology of this paper are as follows around the research theme:By identifying the characteristics of the changing connotations of the accounting profession,we determine the new direction of the accounting profession and identify the practical dilemmas of training new accounting professionals based on the investigation of the current state of the accounting profession.Theories based on human resources supply and demand balance,occupational competency analysis and collaborative innovation management.According to the new work education concept of economic transformation,it emphasizes the type orientation of applied undergraduate talent cultivation and forms the industry-academia combination model with "moral education" and "digital skills" as the core to cultivate new composite talents.In addition,through in-depth theoretical analysis,key areas of professional talent training such as interdisciplinary curriculum development and construction,digital education design reform,innovative teacher team building,and multi-dimensional industry-education co-education are proposed,and new concepts and tasks for training model transformation are proposed.At the same time,a four-year participatory case study of an applied undergraduate institution was chosen to delve into the frontiers of education and teaching.Reflections on the educational practices and experiences of practitioners in curriculum development,educational reform,faculty and industry-education integration have led to a deeper understanding of the mechanisms inherent in the transformation of talent development models.Finally,this paper summarizes the action strategy,construction guarantee mechanisms and paths of model transformation for the reform of accounting departments of applied undergraduate programs to meet the transformation of accounting majors in the new era.This paper systematically answers the theoretical and practical questions of new directions,new concepts,new challenges,new experiences and new paths for the development of accounting talents in the new era.The following findings were obtained on the transformation of the human resource development model for applied undergraduate accounting students:First,the direction of the transformation of the training model is for "intelligent finance",which reflects the transformation of the accounting profession.This new direction implies a shift in professional development to enhance the development of complex digital talent development for management accounting.The application of intelligent digital technology should be incorporated into the professional curriculum.At the same time,it is also necessary to rely on the integration of industry and education according to the actual development of enterprises to obtain continuous optimization of educational content and promote the high-quality development of the industry.Second,the new talent training model is based on "moral education" and "digital skills" to unify the professional curriculum system.Professional talent training specifications can refer to the framework system of management accounting professional competence.Determine the talent training specifications of school units,cultivate compound talents with both political integrity and ability,have profound professional ethics,be familiar with enterprise financial regulations and business rules,skillfully apply management accounting tools and methods,and be able to provide financial planning,decision-making,control and evaluation services for enterprises.Third,key areas of training model transformation include innovative teaching teams,interdisciplinary curriculum development,and digital pedagogical reform.The talent training mode of applied undergraduate accounting majors should be transformed.In key areas such as innovative teaching teams,interdisciplinary curriculum development and digital education reform,a series of building tasks need to be planned in accordance with the new educational philosophy,and initiatives need to be implemented in order to achieve effective breakthroughs within the practical constraints of the institution.Fourth,qualitative research shows that the "two-dimensional,three-push" digital reform of the case school’s integrated accounting pilot program has effectively transformed the training model.Driven by the promotion of "digital capacity enhancement of teachers,hardware and software platform support,and industryuniversity cooperation for education".Use of corporate digital tools as course content and digital tools for education as classroom aids.The formation of the "twodimensional and three-driven" digital reform of the experimental curriculum has given a strong impetus to the transformation of the professional training model of the university.Fifth,the transformation path of undergraduate applied accounting professional talent training mode in the new era is:On the basis of "establishing moral values and educating the people and carrying out moral construction according to national conditions",clarify the purpose and orientation of human resources development.Restructure the content system of professional courses according to the main line of"professional ethics and digital literacy.Promote the digitization of two-dimensional courses based on the principle of "technology-supported and innovation-driven".Establish a culture of continuous quality improvement based on the standard of "student-centered,results-oriented ".Support the "combination of teacher team and production and learning" and stimulate the ecological vitality of cooperative educationThis paper focuses on the basic research theme of professional talent development.It has brought certain theoretical innovations in analyzing the contingent framework of training model transformation,constructing a new professional orientation training model,and exploring the transformation path of core areas of professional talent training.To address the limitations of the study,future indepth research will be conducted in multiple areas,institutions and levels around the development of accounting talent in the new era.Deepen and improve the theoretical framework and practical mode of training accounting talents in the new era. |
