我国国际化会计人才的概念框架、培养模式与质量提升  

International Accounting Talents in China:Conceptual Framework,Development Mode and Quality Promotion

作　　者：董南雁[1] 张俊瑞[1] 苏洋 Dong Nanyan

机构地区：[1]西安交通大学管理学院,710049

出　　处：《会计研究》2020年第1期38-48,共11页Accounting Research

基　　金：国家自然科学基金(71302146,71472148);财政部会计名家培养工程(财会[2015]14号)支持。

摘　　要：在中国经济全球化发展过程中,国际化会计人才的培养是我国会计事业发展的重大任务。首先,本文在阐释国际化会计人才培养的概念内涵与基本目标、构建国际化会计人才培养概念框架并简述国内外相关研究的基础上,将改革开放四十年来我国国际化会计人才培养划分为探索学习期、市场发展期、国际趋同期和全球机遇期四个阶段;其次,总结了我国在会计准则全面持续趋同、国家人才战略实施、国际化会计人才培养和国家经济全球化发展等方面取得的丰硕成果,提出了以国际需求拉动、国家战略引领、国际广泛合作、院校倾力培养和社会积极参与为基本特点的我国国际化会计人才培养"五环模式";最后,基于利益相关者视角分析了我国国际化会计人才培养面临的主要挑战,探讨了国际化会计人才的质量提升战略举措。In the process of China's economic globalization,the development of internationalized accounting talents is a historic task of China's ac-counting profession.By expounding the conceptual connotation and basic objectives,this paper firstly constructs a conceptual framework for the interna-tional accounting talent development,and briefly reviews the relevant Chinese and international literature.For the four decades of reforms and opening-up,we divide the development of internationalized accounting talent in China into four basic stages:the exploratory learning period,the market develop-ment period,the international convergence period and the global opportunity period.We summarized the fruitful achievements on aspects including the persistent and comprehensive convergence of accounting standards,the implementation of national talent strategy,the training of international accountingtalents and the promotion of national economic globalization.The“five-ring”development mode of international accounting talents in China is estab-lished with basic characteristics of international demand-driven,government strategy leading,extensive international cooperation,full involvement ofeducational schools and active participation of social institutes.Finally,based on different stakeholders'perspectives,we analyze the main challenges inthe development of internationalized Chinese accounting talents and discuss the strategic approaches of quality promotion.

关 键 词：人才培养 国际化 会计教育 概念框架 培养模式 质量提升 

分 类 号：F233[经济管理—会计学]