财会行业数字化能力框架

    随着我国数字经济的不断发展，传统的财会管理模式已经无法满足企业的发展需求，企业对数字化财务的需求日益增加。为了更好的赋能企业数字化转型升级，加强对财会人员的数字化能力培养成为有效的途径之一。结合当前市场数字化转型发展的需求和财会管理方面的丰富权威经验，中国商业会计学会数字化分会正式发布了《财会行业数字化能力框架》，分为财会的数字化环境、业务的数字化升级、财会的数字化升级、数字化领导力、实操实战五大模块，分为三个等级详细定义了数字化时代背景下财会的具体能力要求。希望通过能力框架的发布，为中国培养更多的数字化财会人才，从而在企业数字化转型升级进程中发挥积极作用，让数字化财会人员成为中国数字经济高质量发展的中坚力量。

 

  T/CBAI 002-2022《数字化会计职业能力框架》由中国商业会计学会于 2022 年 7 月发布，是界定数字化会计人才能力的核心团体标准。作为会计数字化转型的内生性需求，符合数字化会计人才培养的时代使命，该框架明确了数字化战略能力、会计的数字化能力等五大能力类别，将职业道德贯穿始终，并按能力水平与适用岗位，划分出初级、中级、高级、特级四个等级，清晰勾勒出不同岗位数字化会计人才的能力要求，为企事业行政单位人才培养、能力评定提供依据，助力财会人员明确数字化转型路径，推动行业数字化升级。

 

    T/CBAI 002-2022 Professional Competence Framework of Certified Digitalized Accountants, issued by the Chinese Business Accounting Institute (CBAI) in July 2022, is a core group standard that defines the capabilities of digitalized accounting talents. As an inherent demand for the digital transformation of accounting and in line with the mission of the times for cultivating digitalized accounting talents, this framework specifies five major capability categories including digital strategic capability and digitalized accounting capability, with professional ethics integrated throughout. It classifies talents into four levels (junior, intermediate, senior, and top-tier) based on capability levels and applicable positions, clearly outlining the capability requirements for digitalized accounting talents in different positions. It provides a basis for talent cultivation and capability assessment in enterprises, public institutions and administrative units, helps accounting professionals clarify the path for digital transformation, and promotes the digital upgrading of the accounting industry.