512023年/第15期/5月人工智能大语言模型对高校会计专业人才培养的冲击与启示李海原（乌海职业技术学院内蒙古乌海010070）摘要以GPT-4为代表的人工智能大语言模型的全球发布对世界各行各业都产生了极为深刻的影响，同样也对高校会计专业人才的培养模式产生了巨大影响，人工智能大语言模型对高校会计专业人才培养的冲击难以避免。基于此，文章分析了人工智能大语言模型对高校会计专业人才培养模式可能冲击，认为教育方式和课程内容、会计从业人员结构和会计专业授课教师认知等方面会受到冲击。并提出采取深化改革会计专业人才培养模式、重新明确会计专业人才培养目标和加强智能时代高校教师队伍的建设等措施或许有助于解决问题。研究内容或可为高校在人工智能时代教学改革大幕已经开启的今天提供一定帮助。关键词人工智能；大语言模型；教学改革；人才培养模式中图分类号：G649文献标识码：ADOI:10.16400/j.cnki.kjdk.2023.15.017TheImpactandEnlightenmentofArtificialIntelligenceLargeLanguageModelontheTrainingofAccountingProfessionalsinUniversitiesLIHaiyuan(WuhaiVocationalandTechnicalCollege,Wuhai,InnerMongolia010070)AbstractTheglobalreleaseoftheartificialintelligencebiglanguagemodelrepresentedbyGPT-4hashadaprofoundimpactonvariousindustriesaroundtheworld,aswellasonthetrainingmodeofaccountingprofessionalsinuniversities.Theimpactoftheartificialintelligencelargelanguagemodelonthetrainingofaccountingprofessionalsinuniversitiesisinevitable.Basedonthis,thisarticleanalyzesthepotentialimpactoftheartificialintelligencelargelanguagemodelonthetrainingmodeofaccountingprofessionalsinuniversities.Itisbelievedthateducationmethodsandcoursecontent,thestructureofaccountingpractitioners,andthecognitionofaccountingprofessionalteachingteacherswillbeimpacted.Anditissuggestedthatmeasuressuchasdeepeningthereformofthetrainingmodeforaccountingprofessionals,redefiningthetrainingobjectivesforaccountingprofessionals,andstrengtheningtheconstructionoftheteachingstaffinuniversitiesinthenewintelligenteramayhelpsolvetheproblem.Theresearchcontentmayprovidesomehelpforuniversitiesintheeraofartificialintelligence,wheretheteachingreformhasalreadybegun.Keywordsartificialinte...
