【摘要】 为响应2024年“两会”提出加强高质量教育体系建设，全方位培养用好人才，通过对部分高职院校师生的调研，分析了大数据与会计专业教师数智化素养、数智化应用能力和数智化教学能力的现状及存在的问题。以问题为导向分析其成因，提出要激发教师数智化内在动力，应采取党建引领、深化体制改革、建立灵活机制、加大经费投入、校企合作产教融合等措施，既提升大数据与会计专业师资数智化水平，又适应财务数智化时代复合型会计人才培养的需要。更多还原

【Abstract】 In response to the proposal of strengthening the construction of a high-quality education system and cultivating and utilizing talents in all aspects put forward by the "Two Sessions" in 2024, this paper analyzes the current situation and existing problems of big data and accounting teachers’ digital literacy, digital application ability and digital teaching ability through research on teachers and students in some vocational colleges. Based on problem-oriented analysis of its causes, it is proposed to stimulate the intrinsic motivation of teachers’ digitalization.Measures such as Party building guidance, deepening institutional reform, establishing flexible mechanisms,increasing funding investment and integrating industry-education through school-enterprise cooperation should be taken to not only improve digitalization level of big data and accounting professional teachers, but also meet the needs of cultivating compound accounting talents in the era of financial digitalization.更多还原