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人工智能应用已经成为研究生教育的重要组成部分,其“去技能化”效应对文科专业硕士人才培养带来巨大挑战。会计专业硕士(MPAcc)人才培养作为文科研究生教育中的典型,面对人工智能“去技能化”效应挑战,亟须重塑研究生能力。以布鲁姆理论为基础,细分MPAcc研究生能力层次,剖析细分能力层次被人工智能替代的可能性。借鉴国内外高校MPAcc研究生培养应对人工智能挑战的举措,提出重塑能力目标、优化课程体系、转变课程内容逻辑,以及标准制定与质量评价体系构建的MPAcc研究生能力重塑路径。研究成果可为人工智能新技术趋势下MPAcc研究生人才培养与能力重塑提供借鉴。

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