Chinese Experience in Accounting Talent Cultivation in the Digital Intelligence Era: Transformation Pathways and Model Innovation
DOI:
https://doi.org/10.63313/EPP.9026Keywords:
Digital Intelligence, Accounting Talent, Chinese ExperienceAbstract
The deep integration of digital intelligence technologies is driving fundamental changes in the accounting profession, posing serious challenges to traditional accounting talent cultivation models. This paper aims to systematically elucidate China’s experience in accounting talent cultivation in addressing this global issue, revealing the inherent logic of its transformation pathways and model innovations. Employing a combination of policy text analysis and case induction, the study systematically examines the synergistic evolution mechanism among top-level national design, institutional teaching reforms, and industry-education integration at the societal level. The research indicates that China has achieved an ecological transformation of accounting talent cultivation by constructing a systematic framework characterized by "policy guidance, institution-led efforts, and industry collaboration." At the national level, forward-looking strategic planning and standard system development establish the direction and quality benchmarks for transformation. At the institutional level, competency-oriented curriculum restructuring and virtual-real integrated teaching innovations facilitate systematic reshaping of the cultivation process. At the societal level, deepening industry-education integration and regional collaboration effectively consolidate high-quality resources. This multi-level, collaboratively advanced "Chinese experience" offers important references for the global transformation of accounting education and lays a solid talent foundation for Chinese-style modernization.
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