关键词: 应用型本科, 新质生产力, 新质会计人才, 高等教育, 培养模式, “四育”路径

Abstract: Under the backdrop of developing new quality productive forces, the accounting talent cultivation model in applied undergraduate institutions faces new challenges. This paper analyzes the existing problems in the current cultivation model for accounting professionals in applied undergraduate programs, based on the qualities required of accounting talents for advancing new quality productive forces. In response to the demands of the era, we propose a“Four-E”pathway for cultivating new quality accounting talents:“Intellectual Education (I-Edu)”,“Industry-Education Integration (Ind-Edu)”,“Digital Education (D-Edu)”, and“Innovation Education (Inno-Edu)”. The aim is to provide reference and guidance for reforming and advancing accounting talent cultivation in applied undergraduate institutions, thereby promoting high-quality and high-level rapid development in accounting higher education.

Key words: Applied undergraduate education, New quality productive forces, New quality accounting talents, Higher education, Talent cultivation model, “Four-E”pathway