我国会计教育国际化进程阶段及识别研究  

Research on the Process Stage and Identification of China's Accounting Education Internationalization

作　　者：魏亚平[1] 高雪敏[1] 

机构地区：[1]天津工业大学管理学院,天津300384

出　　处：《上海立信会计学院学报》2011年第5期41-46,共6页Journal of Shanghai Lixin University of Commerce

基　　金：天津市高等学校本科教学改革与质量建设研究计划项目(B02-1102)

摘　　要：依据高等教育国际化发展的进程规律,阐述了衡量会计教育国际化进程涵义及阶段划分的重要意义,提出我国会计教育国际化可划分为三个进程阶段:"补缺式"阶段、"相互交融"阶段和"战略合作"阶段。提出了各阶段的指标,并研究了指标特征,据此对我国会计教育国际化进程阶段进行特征识别。选择了国内开设前沿会计专业ACCA、CGA课程的22个院校为样本进行了我国会计教育国际化所处进程阶段的实证识别,识别结果表明我国会计教育国际化进程尚处于"相互交融"阶段的开端,会计教育国际化整体水平有待提高。Based on the process rules of accounting education internationalization, this paper ex- pounds the significant meaning of measurement and the stages division of accounting education internation- alization. The process of accounting education internationalization in China is advised to be divided into three stages, which are the stage of overcoming the weakness, the stage of interacting with each other and the stage of strategic cooperation. The indexes of each stage are proposed, characteristics of each index are analyzed and the process stage that China＇s accounting education internationalization experiences is charac- teristically identified by sampling 22 colleges opening the frontier accounting professional ACCA-courses and CGA outlets. Identification results show that China is now on a beginning of the second stage and the overall level of China＇s accounting education internationalization needs to be improved.

关 键 词：会计教育国际化 进程阶段 因子分析 识别 

分 类 号：F23[经济管理—会计学]