大数据背景下会计专业人才培养路径研究——基于SWOT分析法
Research on the Training Path of Accounting Professionals under the Background of Big Data—Based on SWOT Analysis Method

大数据背景下，会计不仅要服务经济高质量发展，还需面对智能化数字技术带来的新挑战。在该背景下，社会各行各业对会计专业人才提出了更高的要求，创新型、复合型会计人才成为高校人才培养的目标。会计岗位的工作不再局限于核算，利用大数据技术结合财务数据完成分析、决策、评价等财务工作成为当下财务人员必备的岗位技能。为满足时代对会计人才的需求，会计专业人才培养需要改变现有的教学模式，高校应结合时代背景对会计专业学生进行数字化人才培养。新型会计数字化人才供需矛盾日益突出，高校会计专业人才培养模式转型迫在眉睫。文章利用SWOT分析法，对大数据背景下会计人才培养路径进行研究，以期为高校会计人才培养提供良好健康的模式与方法。
In the context of big data, accounting not only needs to serve the high-quality development of the economy, but also needs to face the new challenges brought by intelligent digital technology. In this context, all walks of life have put forward higher requirements for accounting professionals, and innovative and compound accounting talents have become the goal of talent training in colleges and universities. The work of accounting positions is no longer limited to accounting. The use of big data technology combined with financial data to complete analysis, decision-making, evaluation and other financial work has become the necessary job skills for current financial personnel. In order to meet the demand of accounting talents in the times, the training of accounting talents needs to change the existing teaching mode, and universities should train digital talents for accounting stu-dents according to the background of the times. The contradiction between supply and demand of new digital accounting talents is becoming increasingly prominent, and the transformation of the training mode of accounting talents in colleges and universities is imminent. This paper uses SWOT analysis method to study the training path of accounting talent training under the background of big data, in order to provide good and healthy modes and methods for accounting talent training in colleges and universities.