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随着《会计改革与发展“十三五”规划纲要》的发布,会计行业面临着信息化和国际化两个重要趋势,而大数据与智能化时代的到来和“一带一路”的铺开,更让会计行业迎接信息化、国际化的挑战迫在眉睫。以人才能力框架重构应对信息化挑战目前会计信息化的讨论虽已比较多,但还不够深入。在大数据时代,会计信息的呈现方式、加工方式和成本都会发生重大的变化,会计行业面临着会计信息的重构过程。
With the promulgation of the “Accounting Reform and Development” “13th Five-Year Plan”, the accounting industry is facing two major trends of informatization and internationalization. However, the advent of big data and intelligent era and the “Belt and Road” Of the spread, leaving the accounting industry to meet the information, international challenges are imminent. Reconstructing with Talent Ability Framework to Meet the Challenge of Informationization Although there are more discussions on the current accounting informationization, it is still not deep enough. In the era of big data, accounting information presentation, processing methods and costs will change significantly, the accounting industry is facing the process of restructuring accounting information.