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随着XBRL技术在我国的普及和推广,社会经济对具备XBRL技术的人才缺口也越发明显。目前,我国高校内还没有形成系统、规范的XBRL人才培养模式以及教学体系。本文首先阐述了目前我国XBRL人才培养的现况,然后分析了XBRL人才培养的的方向和定位,最后提出了对应用型高校会计相关专业应针对XBRL人才进行分层次的培养,并重点讨论了不同层次人才培养的目标、内容以及教学方法。
With the popularization and promotion of XBRL technology in our country, the social economy becomes more and more obvious to the talent gap with XBRL technology. At present, there is no systematic and standardized XBRL training model and teaching system in our country’s colleges and universities. This article first describes the present situation of XBRL talent cultivation in our country, and then analyzes the orientation and orientation of XBRL talent cultivation. Finally, it puts forward that we should train XBRL talents at different levels for accounting major in applied colleges and universities, The goal, content and teaching methods of talent training.