数字化会计教育规范
发布日期：2025/10/28
T/CBAI 001-2022《数字化会计教育规范》由中国商业会计学会发布并于 2022 年 7 月实施，是聚焦数字化会计教育的核心团体标准。作为社会对会计教育界要求的浓缩，也是会计教育界自我检验的一把尺子，该标准以《数字化会计职业能力框架》为基础，从教育提供方、教育对象、教育过程要素到教育评价，构建了全流程规范体系，明确了不同类型教育主体的资质要求、人才培养的关键环节标准及科学的评价机制，能够统一数字化会计教育方向，确保教育质量与行业需求精准对接，为财会行业数字化升级输送合格人才。
T/CBAI 001-2022 Digitalized Accounting Education Norms, issued by the Chinese Business Accounting Institute (CBAI) in July 2022, is a core group standard focusing on digitalized accounting education. As a condensation of society’s requirements for the accounting education sector and a yardstick for self-assessment within the accounting education sector, this standard is based on the Professional Competence Framework of Certified Digitalized Accountants. It establishes a full-process normative system covering education providers, education recipients, key elements of the education process, and education evaluation. It clarifies the qualification requirements for different types of education entities, the standards for key links in talent cultivation, and a scientific evaluation mechanism. This standard can unify the direction of digitalized accounting education, ensure that the quality of education is accurately aligned with industry needs, and supply qualified talents for the digital upgrading of the accounting industry.
T/CBAI 001-2022 Digitalized Accounting Education Norms, issued by the Chinese Business Accounting Institute (CBAI) in July 2022, is a core group standard focusing on digitalized accounting education. As a condensation of society’s requirements for the accounting education sector and a yardstick for self-assessment within the accounting education sector, this standard is based on the Professional Competence Framework of Certified Digitalized Accountants. It establishes a full-process normative system covering education providers, education recipients, key elements of the education process, and education evaluation. It clarifies the qualification requirements for different types of education entities, the standards for key links in talent cultivation, and a scientific evaluation mechanism. This standard can unify the direction of digitalized accounting education, ensure that the quality of education is accurately aligned with industry needs, and supply qualified talents for the digital upgrading of the accounting industry.
