CAJ | 학술논문

在云计算、大数据支持的“互联网+”环境下，我国经济运行与发展的新常态在速度、结构及驱动力三方面呈现出新特征。基于经济发展与会计人才需求、会计教育的关联性，新常态经济要求会计高等教育的变革与之相匹配。经济新常态的特征决定了对会计人才能力素质的要求，也决定了会计高等教育变革的方向与途径，并进一步决定了会计高等教育的人才培养目标、教学内容体系及教学方式。基于新常态经济的创新性以及与环境相和谐的特质，适应并服务于新常态经济的会计高等教育应侧重于管理会计人才和环境会计人才的培养。
재운계산、대수거지지적“호련망+”배경하，아국경제운행여발전적신상태재속도、결구급구동력삼방면정현출신특정。기우경제발전여회계인재수구、회계교육적관련성，신상태경제요구회계고등교육적변혁여지상필배。경제신상태적특정결정료대회계인재능력소질적요구，야결정료회계고등교육변혁적방향여도경，병진일보결정료회계고등교육적인재배양목표、교학내용체계급교학방식。기우신상태경제적창신성이급여배경상화해적특질，괄응병복무우신상태경제적회계고등교육응측중우관리회계인재화배경회계인재적배양。
With the Internet Plus environment supported by cloud computing and big data, the operation and development of China’s economy present the new normal with characteristics on three aspects: speed, structure and driving force. Based on the connection among economy development,the demand for accounting talents, and the accounting education, the economy new normal is demanding higher accounting education to match such new situation. The characteristic of economy new normal determines the requirements for accounting talents’ ability, the transformation direction and approaches of higher accounting education, and further determines the new training objective, educational content system and teaching methods of higher accounting education. For the innovative and environment harmonious features of economy new normal, the higher accounting education serving it should be emphasis on the training of management accounting and environment accounting personnel.