产教融合视阈下高职会计专业“会计工厂”的构建
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摘要
基于产教融合的视角,针对高职会计专业学生实习实践中存在的问题,以人工智能、大数据及财经职业教育的转型等对财务人员知识体系与能力发展提出的要求为导向,构建了"会计工厂"这一产教融合新模式。其构建路径包括:明晰构建目标,搭建"互联网+"会计学徒平台,将会计工作流程化,引入人工智能技术、影像识别技术、财经机器人等技术,实现工作智能化。"会计工厂"实行"每月轮行""每周轮岗"的运作模式,具有职业场景真实,学习资源丰富,多行业、多岗位、多模式训练学生实操能力等特点,可以让学生们体验做"真账"、做"准员工"的感觉。
This paper constructs a new model of the integration of industry and education, namely "accounting factory" based on the perspective of industry-education integration, aiming at the problems existing in the practice of accounting major students in higher vocational colleges, and guided by the requirements of the knowledge system and ability development of financial personnel such as artificial intelligence, big data and the transformation of financial and economic vocational education. Its construction paths include: clearing construction goal, building "Internet +" accounting apprentice platform, streamlining accounting work, introducing artificial intelligence and image recognition technology, financial robot and other technologies, to achieve intelligent work. "Accounting factory" implements the operation mode of "monthly rotation" and "weekly rotation", which is characterized by modeling real career scenes, rich learning resources, multi-industry, multiposition and multi-mode training of students' practical operation ability, etc., so that students can experience the feeling of "real accounting" and "prospective employee".
This paper constructs a new model of the integration of industry and education, namely "accounting factory" based on the perspective of industry-education integration, aiming at the problems existing in the practice of accounting major students in higher vocational colleges, and guided by the requirements of the knowledge system and ability development of financial personnel such as artificial intelligence, big data and the transformation of financial and economic vocational education. Its construction paths include: clearing construction goal, building "Internet +" accounting apprentice platform, streamlining accounting work, introducing artificial intelligence and image recognition technology, financial robot and other technologies, to achieve intelligent work. "Accounting factory" implements the operation mode of "monthly rotation" and "weekly rotation", which is characterized by modeling real career scenes, rich learning resources, multi-industry, multiposition and multi-mode training of students' practical operation ability, etc., so that students can experience the feeling of "real accounting" and "prospective employee".
引文
[1]国务院.关于深化产教融合的若干意见[EB/OL].http://www.gov.cn/zhengce/content/2017-12/19/content_5248564.htm
[2]国家发改委、教育部.建设产教融合型企业实施办法(试行)[EB/OL].http://www.ndrc.gov.cn/zcfb/zcfbtz/201811/t20181107_919154.html
[3]王民,佘晓燕.大数据时代“会计工厂”的构建[J].会计之友,2015(3):96-99.
[4]侯增周.财务共享模式下“会计工厂”探索研究[J].商业经济研究,2016(15):188-190.
[5]赵春宇.“互联网+”会计工厂校企协同育人模式创新典型案例[J].现代商贸工业,2018(22):173-174.
[6]林云刚.产教融合背景下“互联网+会计工厂”建设与实践研究[J].山东商业职业技术学院学报,2019(1):33-37.
[2]国家发改委、教育部.建设产教融合型企业实施办法(试行)[EB/OL].http://www.ndrc.gov.cn/zcfb/zcfbtz/201811/t20181107_919154.html
[3]王民,佘晓燕.大数据时代“会计工厂”的构建[J].会计之友,2015(3):96-99.
[4]侯增周.财务共享模式下“会计工厂”探索研究[J].商业经济研究,2016(15):188-190.
[5]赵春宇.“互联网+”会计工厂校企协同育人模式创新典型案例[J].现代商贸工业,2018(22):173-174.
[6]林云刚.产教融合背景下“互联网+会计工厂”建设与实践研究[J].山东商业职业技术学院学报,2019(1):33-37.