AIGC背景下高校会计本科生数字素养的培育策略

Cultivation Strategies for the Digital Literacy of Undergraduate Accounting Students in Universities under the AIGC Context

摘要: 随着生成式人工智能(简称AIGC)技术在会计领域应用的日益深入，推动了会计工作的数字化变革，对会计人员的数字素养也提出了全新要求。作为会计人才的重要供给端，高校有必要探索在AIGC赋能背景下的人才数字素养培育模式。本文首先分析了高校会计本科生数字素养培育的现状及原因，而后提出了构建“学生–教师”双主体协同赋能机制、打造集成AIGC技术的高校实训平台、深化产教融合育人模式以及加强政策制度引导的培育策略，结合具体高校实践案例，以期为在AIGC时代培养出更多符合行业需求的高数字素养会计人才提供理论参考。

Abstract: With the increasingly in-depth application of generative artificial intelligence (AIGC) in the accounting field, the digital transformation of accounting work has been accelerated, placing new demands on the digital literacy of accounting professionals. As an important supplier of accounting talent, universities need to explore talent cultivation models for digital literacy under the empowerment of AIGC. This paper first analyzes the current situation and underlying causes of digital literacy cultivation among undergraduate accounting students in universities. It then proposes cultivation strategies including the construction of a dual-subject collaborative empowerment mechanism involving both students and teachers, the development of university training platforms integrated with AIGC technologies, the deepening of the industry-education integration model, and the strengthening of policy and institutional guidance. Combined with practical cases from specific universities, this study aims to provide theoretical references for cultivating more accounting talents with high digital literacy who can meet industry demands in the AIGC era.