【作者】 陈艳利；

【Author】 CHEN Yan-li (Dongbei University of Finance&Economics, Dalian, 116025, China)

【机构】 东北财经大学内部控制与风险管理研究中心/会计学院；

【摘要】 随着经济全球化与市场的开放竞争,高校会计专业本科教育的国际化发展是中国高等教育国际化趋势的客观要求。本文在总结高校会计专业本科教育国际化现状的基础上,剖析会计专业国际化发展存在的导向不明确、机制不健全、途径不科学等问题,旨在提出会计专业国际化发展模式的构建思路:复合型人才培养模式的目标性;"社会需求"和"精品战略"改造传统学科的导向性;国际化专业方向"嵌入式"和"双学位双导师制度"培养机制的核心性;教学方式与教学手段改革的重点性;双语师资队伍建设的关键性。更多还原

【Abstract】 With the Economic globalization and the competition of market opening, the inernational development of accounting in undergraduate education is the objective requirements of the trend of internationalization of undergraduate education. Basing on the the summary of the present situation of internationalization of accounting in undergraduate education, this paper analyzes problems like obscure orientation, unperfect mechanism and inappropriate approaches that exist in the internationalization of accounting. The paper aims to propose ideas for constructing the model of internationalization of accounting. The objective of traing compound talents, the orientation of trasformating the traditional disciplines according to "social needs" and "the strategy of striving for excellence", the centrality of the training mechanism in international profession due to "embedded system" and "dual-degree-two-mentor system", the focus of the reform of teaching methods and means and the importance of building bilingual teaching crew.更多还原