【摘要】 高等职业教育面向现代产业体系，服务高端化和现代化，要运用大数据来实现专业转型。教育大数据是大数据的一个分支，它在教师教学、学生学习、教育管理等方面呈现出巨大的应用潜能。大数据思维已逐渐形成，教育模式和教育手段迎来新的变革。大数据对会计职业将产生重大影响，大数据与会计专业人才的知识内涵与课程体系需要重构。专业转型升级已成必然，它将是一个循序渐进、螺旋上升的发展路径。更多还原

【Abstract】 Higher vocational education should face modern industrial system and achieve high-end and modernized service, thus requiring the use of big data to realize major transformation. Education big data is a branch of big data, which shows great application potential in teachers’ teaching, students’ learning, education management, etc. Big data thinking has gradually taken shape, bringing about new changes to the models and means of education. Big data will have a significant impact on the accounting profession. The knowledge connotation required of talents and the curriculum system of big data and accounting major need to be reconstructed. The transformation and upgrading of this major have become inevitable, which will go through a gradual and spiral path of development.更多还原