数字经济时代会计硕士“一体两翼”培养路径研究
Research on the Cultivation Path of “One Body and Two Wings” Master of Accounting in Digital Economy Era

随着数字经济时代的到来，整个会计行业的数字化转型如火如荼，对会计人才提出了更高的要求。本文提出会计硕士“一体两翼”培养模式，以“共享实践”为核心的实践训练作为中心，“信息技术和专业知识”为两翼，通过设置模块化课程体系、依托省级实践基地、开发数字化课程、加强高校之间合作等路径，从而提高会计硕士的财务信息分析、数据处理等数字化能力，培养出符合数字经济时代发展趋势的会计硕士。
With the advent of the digital economy era, the digital transformation of the entire accounting industry is in full swing, raising higher demands for accounting professionals. This paper puts forward the “one body and two wings” training mode of master of accounting, centering on “Shared practice” as the core of practical training. The “two wings” consist of “Information Technology and professional knowledge”. The model aims to enhance the digital capabilities of accounting master’s students in financial information analysis and data processing through strategies such as establishing a modular course system, relying on provincial-level practice bases, developing digital courses, and strengthening cooperation between universities. This approach is designed to cultivate accounting professionals that align with the developmental trends of the digital economy era.