基于“大云物移智区”技术的数字化审计人才培养模式研究与实践
Research and Practice of Digital Audit Talent Training Model Based on “Big Cloud and Mobile Intelligent Area” Technology

新文科是目前教育改革重点领域，跨学科融合是新文科建设的主要着力点，应调整专业建设以适应新技术、新产业、新业态、新模式的要求。当前，“大云物移智区”(大数据、云计算、物联网、移动互联网、人工智能、区块链)技术正成为推动新时代审计发展的核心力量。同时对审计行业产生了深远影响，传统审计人才培养模式面临严峻挑战。本文基于此背景，聚焦审计数字化转型实践的发展需求和职业岗位人才需求，注重以社会需要为导向，急需在原有的专业基础之上，融入相关的“大云物移智区”技术等内容，培养学生兼具审计专业、所服务的行业和现代信息技术等三个领域的知识和技能。本研究尝试探索基于“大云物移智区”技术的数字化审计人才培养模式，为数字中国建设培养数字化、智慧型、复合型拔尖审计人才。
The new liberal arts is the key area of education reform, and interdisciplinary integration is the main focus of the construction of the new liberal arts, and the construction of majors should be adjusted to meet the requirements of new technologies, new industries, new formats and new models. At present, the technology of “big data, cloud computing, Internet of Things, mobile Internet, artificial intelligence, and blockchain” is becoming the core force to promote the development of audit in the new era. At the same time, it has had a profound impact on the audit industry, and the traditional audit talent training model is facing severe challenges. Based on this background, this paper focuses on the development needs of audit digital transformation practice and the demand for professional talents, focuses on social needs-oriented, and urgently needs to integrate relevant “Big Cloud and Mobile Intelligent Area” technology on the basis of the original profession, so as to cultivate students’ knowledge and skills in three fields: auditing, the industry it serves, and modern information technology. This study attempts to explore the training model of digital audit talents based on the technology of “Big Cloud and Mobile Intelligent Area”, and cultivate digital, intelligent and compound top-notch audit talents for the construction of digital China.