“一带一路”倡议下会计高等教育国际化战略研究  

Research on the Internationalization Strategy of Accounting Higher Education under the “One Belt One Road” Initiative

作　　者：李伟[1] 王志超 Li Wei;Wang Zhichao(Dalian Maritime University,Dalian 116025,Liaoning)

机构地区：[1]大连海事大学,辽宁大连116025

出　　处：《江苏商论》2021年第2期131-134,138,共5页Jiangsu Commercial Forum

基　　金：辽宁省社会科学规划基金项目“互联网金融背景下辽宁省中小企业融资路径创新研究”(L17BGL024)。

摘　　要：“一带一路”经济合作的快速实施,促使经济全球化深入推进.国际化的经济合作需要国际通用的商业语言会计来支持,为了实现各国财务信息互联互通,在实践中就要实现会计国际化,其中高校的任务就是要实现会计高等教育国际化。然而目前我国会计高等教育国际化程度不高,这就有必要对此进行研究。本文结合“一带一路”倡议,分析我国会计高等教育国际化发展现状,最后提出“一带一路”倡议下高校会计高等教育国际化战略,为实现会计高等教育国际化提供参考依据。The rapid implementation of the“Belt and Road”economic cooperation has promoted the deepening of economic globalization.International economic cooperation needs the support of international business language accounting.In order to realize the interconnection of financial information in various countries,it is necessary to achieve international accounting in practice.The task of universities is to realize the internationalization of accounting higher education.However,at present,the degree of internationalization of accounting higher education in my country is not high,so it is necessary to study this.This article combines the“One Belt and One Road”initiative to analyze the development status of my country's accounting higher education internationalization,and finally proposes the internationalization strategy of college accounting higher education under the“One Belt and One Road”initiative to provide a reference for the realization of the internationalization of accounting higher education.

关 键 词：一带一路 会计高等教育 国际化 

分 类 号：G640[文化科学—高等教育学]