摘 要：随着第四次工业革命的出现，大数据、云计算、人工智能以及区域块等新兴技术获得了飞速发展。人工智能的快速发展，如同一把双刃剑，有利有弊。一方面减轻了会计人员的工作量，另一方面对会计人员提出了更高的要求，给会计行业带来了十分艰巨的挑战。AI 风暴“来势汹汹”，传统的会计人才培养模式已经难以满足新时代对会计人才的要求，会计行业将面临翻天覆地的变化。本文从人工智能对会计行业的影响出发，分析了目前我国高校在会计专业人才培养模式中存在的不足，并针对这些问题提出了相应的解决措施，进一步推动人工智能趋势下高校会计人才培养模式的创新与改革。
关键词：人工智能；财务机器人；会计人才培养
中图分类号：G642 文献标识码：A 文章编号：2096-4706（2019）07-0172-03
Innovation and Reform of Accounting Talents Training Mode in Colleges and Universities under the Trend of Artificial Intelligence
LIU Kailin，XU Tong，ZHANG Wanshu，ZHANG Xiaodan
（Linyi University，Linyi 276000，China）
Abstract：With the emergence of the fourth industrial revolution，emerging technologies such as big data，cloud computing， artificial intelligence and regional blocks have achieved rapid development. The rapid development of artificial intelligence，like a doubleedged sword，has both advantages and disadvantages. On the one hand，it lightens the workload of accountants；on the other hand，it puts forward higher requirements for accountants，which brings great challenges to the accounting industry. The AI storm “comes with a blustery force”. Obviously，the traditional accounting talent training mode has been unable to meet the requirements of the new era for accounting talents，and the accounting industry will face earth-shaking changes. Based on the impact of artificial intelligence on the accounting industry，this paper analyzes the deficiencies existing in the training mode of accounting professionals in Chinese colleges and universities，and puts forward corresponding solutions to these problems，so as to further promote the innovation and reform of the training mode of accounting talents in colleges and universities under the trend of artificial intelligence.
Keywords：artificial intelligence；financial robot；accounting personnel training
参考文献：
[1] 刘燕. 人工智能对会计行业整体发展的影响探究 [J]. 经济研究导刊，2018（22）：84-85.
[2] 刘发宏. 人工智能对会计从业人员的挑战与应对 [J]. 时代金融，2018（20）：210+217.
[3] 黄柳苍. 人工智能发展对会计工作的挑战与应对 [J]. 教育财会研究，2017，28（2）：3-8.
[4] 方烨. 人工智能背景下管理会计人才培养及课程改革探索 [J]. 产业创新研究，2019（2）：108-109.
作者简介：刘恺琳（1999-），女，汉族，山东泰安人，本科， 研究方向：智能财会。