With the continuous deepening development of China's social economy, cutting-edge information technologies such as big data and artificial intelligence have been deeply integrated into various fields of the economy and society, marking the full arrival of the digital economy era. This profound transformation has brought unprecedented opportunities and severe challenges to enterprise management, and also driven the continuous upgrading of the structure of enterprises' demand for talents. As higher education institutions on the talent supply side, they must accelerate the adjustment and innovation of their talent training models. Focusing on the field of finance and accounting in application-oriented universities, which itself has distinct characteristics of practical application orientation and rapid iteration of professional knowledge systems. Therefore, application-oriented universities must conform to the trend of the times, actively explore innovative paths for talent training, accurately position talent training goals, and strive to enhance students' comprehensive employment competitiveness and career development potential.
Cai et al. (2025) studied this question.