数智时代会计专硕自我提升路径探究

Exploration of Self-Improvement Path for Master of Professional Accounting Students in the Digital and Intelligent Era

摘要: 随着数字化技术不断发展，数智化对会计工作的影响也逐渐深入。云计算、大数据、人工智能等技术使得传统的会计行业正在向自动化、流程化转型，既将大量会计人员从冗杂的重复性劳动中解放出来，同时也迫使他们主动适应新兴技术与传统会计的融合。会计人才需求结构发生变革，会计专业硕士在职业发展过程中面临着新的机遇与挑战。文章旨在探讨会计专硕在当前背景下如何实现自我提升，以适应行业快速发展的需求。通过对现有培养模式的分析，结合数智技术对会计行业的影响，提出了针对性的改进路径，为会计专硕的教育改革和职业规划提供参考依据。同时，还强调了理论与实践相结合的重要性，以期帮助学生更好地应对未来的职业环境变化，为我国输送高质量会计领域人才。

Abstract: With the continuous development of digital technology, the impact of digitalization and intelligence on accounting work is gradually deepening. Technologies such as cloud computing, big data, and artificial intelligence are making the traditional accounting industry more automated and process-oriented. A large number of accounting personnel are being liberated from tedious and repetitive tasks, while also being forced to adapt to the integration of emerging technologies with traditional accounting. The demand structure for accounting talent has undergone changes, and Master of Professional Accounting (MPAcc) students are facing new opportunities and challenges in their career development. This article aims to explore how MPAcc can achieve self-improvement in the current context to adapt to the rapidly developing needs of the industry. Through an analysis of the existing training model, combined with the impact of digital and intelligent technologies on the accounting industry, targeted improvement paths are proposed to provide a reference for educational reform and career planning for MPAcc. At the same time, the article emphasizes the importance of combining theory with practice, in order to help students better cope with future changes in the professional environment and contribute high-quality talent to the accounting field in China.