学科交叉背景下会计专业师资能力提升研究

Research on Enhancing Faculty Capabilities in Accounting within an Interdisciplinary Context

摘要: 随着全球经济一体化及信息技术的飞速发展，当代会计学不仅需要处理日益复杂的财务信息，还要积极适应数字化和网络化带来的挑战。会计专业的教学和实践模式正经历着深刻的转变，不仅体现在工具和平台的更新，更体现在对会计专业师资能力提升的迫切需求上。当前会计专业师资能力在传统领域具有稳固的教学基础，但在新兴领域知识更新、现代化教学方法的应用、技术适应性以及跨学科融合能力方面存在挑战，这阻碍了会计教育与行业需求和技术进步的同步发展。在此基础上，本研究从知识体系更新、教学方法创新、实践能力强化以及跨学科能力培养等方面构建提升会计师资能力的多维路径，对多学科交叉融合下的会计专业发展提供新思路。

Abstract: Amid global economic integration and rapid information technology growth, contemporary accounting extends beyond managing complex financial data to adapting to digitalization and net-working challenges. The accounting field’s teaching and practice are shifting, marked by tool and platform updates and a pressing need to enhance faculty capabilities. While accounting faculty possess solid foundations in traditional areas, they face challenges in embracing new knowledge areas, modern teaching approaches, technological adaptability, and interdisciplinary integration, impeding the alignment of accounting education with industry needs and technological advance-ments. This study proposes a multidimensional approach to enhance faculty capabilities, focusing on knowledge system updates, teaching method innovation, practical skills enhancement, and interdisciplinary skills development, offering fresh insights into the accounting profession’s evolution in an interdisciplinary context.