数字经济背景下财会类人才数据分析能力培养研究

Research on the Cultivation of Data Analysis Capabilities for Accounting and Financial Talents in the Digital Economy

摘要: 数字经济的纵深发展对财会人才的能力结构提出了全新要求，数据分析能力已成为其核心素养。文章在剖析数字经济时代财会职业变革的基础上，构建了包含“思维–工具–方法–应用”四维度的财会人才数据分析能力框架。针对当前培养体系中存在的课程滞后、理论与实践脱节、评价方式单一等问题，文章提出了系统性的培养路径，核心包括：构建融合递进的课程体系、推行“真实情境 + 项目驱动”的教学模式、打造“双师型”教学团队、构建多元协同的评价机制。文章以南宁学院《SPSS数据分析》课程的改革实践作为典型案例，详细阐述了其以“业财融合”为导向，通过重构行业场景教学内容、引入三类真实数据源、实施师–生–企三维评价等具体措施，有效提升学生数据分析应用能力的成功经验，以期为同类院校的财会教育改革提供理论参考与实践范式。

Abstract: The deepening development of the digital economy has imposed new requirements on the competency structure of accounting and financial talents, making data analysis capability a core competency. Based on an analysis of the professional transformation in the digital economy era, this paper constructs a four-dimensional framework for the data analysis capabilities of accounting talents, encompassing “thinking-tools-methods-application.” In response to existing problems in the current cultivation system, such as outdated curricula, the disconnection between theory and practice, and singular evaluation methods, this paper proposes a systematic cultivation pathway. The core of this pathway includes: building an integrated and progressive curriculum system, implementing a “real-world context + project-driven” teaching model, developing a “dual-qualified” teaching team, and establishing a pluralistic and collaborative evaluation mechanism. Specifically, using the reform practices of the “SPSS Data Analysis” course at Nanning University as a typical case study, this paper elaborates in detail on its success in effectively enhancing students’ practical data analysis abilities. These measures, guided by the principle of “business-finance integration”, include restructuring teaching content around industry scenarios, introducing three types of real data sources, and implementing a tripartite evaluation system involving teachers, students, and enterprises. The aim is to provide both theoretical reference and practical paradigms for financial and accounting education reform in similar institutions.