【摘要】 人工智能技术的加速迭代对会计人才能力结构提出了新要求，而当前我国会计硕士人才培养尚未有效契合社会发展需要，主要存在课程体系与智能财务能力要求脱节、实践教学与岗位需求存在差距、跨学科师资结构性失衡、智能技术伦理与数据合规教育缺位等问题。对此，提出培养模式的优化须围绕智能财务课程体系的重构、产教融合实践平台的实质性建设、“双师型”师资队伍的系统培育和伦理合规素养的全程融入展开，以培养满足数智时代需求的高端会计人才。更多还原

【Abstract】 The accelerated iteration of artificial intelligence(AI) technology has imposed new requirements on the competency structure of accounting professionals. However, the current cultivation of Master of Professional Accounting(MPAcc) students in China has not yet effectively aligned with societal development needs. The primary challenges include a disconnect between the curriculum and the requirements of intelligent financial capabilities, a gap between practical teaching and job market demands, a structural imbalance in interdisciplinary faculty, and a lack of education on intelligent technology ethics and data compliance. In response, this study proposes that the optimization of the training model should focus on the restructuring of the intelligent finance curriculum system, the substantive development of industry-education integration platforms, the systematic cultivation of “dual-qualified” faculty, and the full integration of ethics and compliance literacy throughout the training process, so as to cultivate high-end accounting talents who meet the demands of the digital and intelligent era.更多还原