“一带一路”背景下广西高校会计教育面向东盟国际化发展的现实困局与突围策略  

The Dilemma and Corresponding Strategies on ASEAN Internationalization Development of Accounting Education in the Higher Colleges of Guangxi under the Background of the “Belt and Road” Initiative

作　　者：黄俊霖[1] 许少千 韦鑫[1] HUANG Jun -lin;XU Shao- qian;WEI Xin(Guangxi University of Finance and Economics, Nanning Guangxt 530003 , China)

机构地区：[1]广西财经学院

出　　处：《湖北开放职业学院学报》2019年第13期61-63,共3页Journal of Hubei Open Vocational College

基　　金：广西财经学院会计类学科建设项目“‘一带一路’背景下广西高校会计教育面向东盟国际化发展策略研究”最终研究成果(项目编号:2018&KJ30),广西财经学院教改课题“基于应用型人才培养模式背景下地方财经类院校国际经济与贸易专业(东南亚方向)结合小语种教学的课程改革研究与实践”研究成果(项目编号:2017B09)

摘　　要：新时代"一带一路"面向东盟经济的建设中,伴随着广西对外东盟各国的投资量的不断攀升,被视为面向东盟的桥头堡智力库的广西高校,不仅需要立足地方区域,而且更需要面向东盟培育国际化会计人才。"一带一路"为广西高校会计教育带来了新的契机、注入了新的动力,提供了强力的保障。然而广西高校会计教育面向国际化发展的进程中却陷入了会计教育领域内合作交往失衡、东盟语言与会计教育教学两张皮、会计学(东盟方向)人才流向背离社会需求等现实困局。针对国际化发展中的现实困局,本文从人口流动的推拉理论的视角出发,深入剖析原因,对症下药地提出相应突围策略,以期推动广西高校会计教育面向东盟国际化的发展更持续健康、更切合实际、更富有活力。In the new era, with the increasing of Guangxi investment in ASEAN during the "Belt and Road" Initiative economy development, the universities in Guangxi are widely considered as the bridgehead intellectual library for ASEAN, thus they not only need to stand in district realities but only needs to cultivate international accountants. The "Belt and Road" Initiative has brought new opportunities, injected new impetus, and provided a strong guarantee to the accounting education of universities in Guangxi. However, in the process of internationalization development of accounting education in the universities of Guangxi, it has fallen into the imbalance of cooperation and exchange in the field of accounting education, the separation of ASEAN language and accounting teaching and the dilemma of accounting(ASEAN direction) talents deviating from social needs. Based on the real dilemma in the development of internationalization, this paper analyzes the reasons from the perspective of the push-pull theory of population mobility, and put forward the corresponding strategies to promote the development of accounting education in universities of Guangxi to be more sustainable, more appropriate and more practical and dynamic during the internationalization of ASEAN.

关 键 词：一带一路 广西高校 会计教育 现实困局 突围策略 

分 类 号：G640[文化科学—高等教育学]