金融工程视域下数智财会风控与会计人才培养

Digital-Intelligent Accounting Risk Control and Accounting Talent Development from a Financial Engineering Perspective

摘要: 目的：回应数智时代会计人才培养中风险量化与系统控制能力不足的问题。方法：在国际职业能力框架和相关研究基础上构建六维能力框架；采用企业CFO、财务经理和人力资源负责人问卷调查与半结构访谈进行验证，并以预算执行偏差、供应链中断两个情境开展案例推演。结果：调查显示，专业判断、数据分析、风险量化、系统控制、沟通协同与伦理责任共同构成复合能力，风险量化和系统控制具有重要价值。案例显示，蒙特卡洛模拟、压力测试和实物期权可补充传统单点分析，并将概率、尾部损失、决策柔性与控制责任纳入财务判断。结论：会计教育应由课程叠加转向风险任务整合，在同一案例中贯通数据核验、模型选择、控制设计和管理表达，并以可复核数据、模型边界、伦理约束和责任落实作为评价重点。

Abstract: Objective: To address the issue of insufficient risk quantification and system control capabilities in accounting talent cultivation in the digital era. Method: A six-dimensional capability framework was constructed based on the international professional capability framework and related research; the framework was verified through questionnaire surveys and semi-structured interviews with CFOs, financial managers, and human resource directors of enterprises, and case analyses were conducted in two scenarios of budget execution deviation and supply chain disruption. Result: The survey shows that professional judgment, data analysis, risk quantification, system control, communication collaboration, and ethical responsibility jointly constitute a composite capability, and risk quantification and system control are of significant value. The case demonstrates that Monte Carlo simulation, stress testing, and real options can complement traditional single-point analysis, and incorporate probability, tail losses, decision flexibility, and control responsibility into financial judgment. Conclusion: Accounting education should shift from course accumulation to risk task integration. In the same case, data verification, model se-lection, control design, and management expression should be integrated, and the evaluation focus should be on verifiable data, model boundaries, ethical constraints, and responsibility implementation.