Abstract
The rapid development of new technologies such as big data, artificial intelligence, mobile Internet, cloud computing, and blockchain has exerted a multi-dimensional impact on the accounting industry, and the needs of enterprises have changed accordingly. The demand for compound talents with a solid financial foundation and big data application ability is surging, but there is no corresponding standard for evaluating the comprehensive ability of those talents. Based on the needs of enterprises, we construct the comprehensive ability evaluation framework for higher vocational accounting talents, including four middle-level indicators such as professional quality, professional ability, management communication, and data processing with 20 specific indicators. The AHP method is used to determine the weight, and the fuzzy comprehensive evaluation method is used to empirically evaluate the accounting talents in higher vocational colleges. The result is used to realize the accurate and effective evaluation of the comprehensive ability of accounting talents in higher vocational colleges under the background of big data.
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