经济全球化背景下会计教育的实践思考——基于ACCA教学的探讨  

Practical Thinking on Accounting Education Under the Background of Economic Globalization——Discussion Based on ACCA Teaching

作　　者：汪泓[1] 谢诗蕾[1] Hong Wang;Shilei Xie(School of accounting,Zhejiang Gongshang University,Hangzhou,310018,China)

机构地区：[1]浙江工商大学财务与会计学院,浙江省杭州市310018

出　　处：《教育研究前沿（中英文版）》2019年第3期228-229,共2页Education Research Frontier

基　　金：浙江省高等教育教学改革研究项目《国际职业会计能力导向的ACCA合作办学模式改革》(项目编号:jg20160064)的资助。

摘　　要：随着经济全球化步伐的不断加快和我国会计准则向国际会计准则的趋同,如何培养符合当前时代需求的国际化会计人才成为了亟待探讨的问题。本文基于ACCA的教学课程体系,就经济全球化背景下国际化会计人才的培养展开了几点讨论,提出需要明确培养目标,加强师资队伍建设和注重国际化与本土化的融合。With the acceleration of economic globalization and China's accounting standards’convergence towards IFRS,how to cultivate internationalized accounting students that can meet the demand of the current era of the internationalization need to be discussed.Based on the problems of ACCA teaching course system,this paper discusses the cultivation of internationalized accounting students under the background of economic globalization,and puts forward the need to clear the training target,strengthen the construction of teachers’team and focus on the integration of internationalization and localization.

关 键 词：经济全球化 会计教育 ACCA 

分 类 号：F23[经济管理—会计学]