Innovating the Cultivation Model for Tax Accounting Professionals in the Digital Economy

Abstract

The traditional tax accounting talent cultivation model faces severe challenges in terms of knowledge structure, ability and quality, and teaching methods. This paper addresses the core issues within the current model, such as the disconnect between theory and practice, a lack of digital literacy, and insufficient interdisciplinary integration. It proposes a new collaborative education mechanism, a “four-in-one” model involving government, enterprises, schools, and research institutions. This is achieved by restructuring the curriculum to deeply integrate big data, artificial intelligence, and tax expertise; innovating teaching methods through the widespread use of modern techniques like virtual simulation and data-driven classrooms; and implementing a dualtutor system to facilitate resource sharing and complementary advantages. The goal is to cultivate a new type of tax accounting talent capable of mastering data, excelling in business, and adapting to change, thereby providing a solid talent foundation to support the high-quality development of the digital economy.