会计准则国际趋同下的ACCA人才培养探索  

Exploration on ACCA Students Training under the International Convergence of Accounting Standards

作　　者：张宸瑞 ZHANG Chen-rui(Business School of Hunan Agricultural University,Changsha)

机构地区：[1]湖南农业大学商学院

出　　处：《财务与金融》2021年第6期60-63,69,共5页Accounting and Finance

摘　　要：随着中国对外开放程度的不断提高,中国企业“走出去”、外国资本“引进来”加速了中国会计准则国际趋同的进程。高校如何创新会计人才培养方式,提高会计人才的国际化水平已成为我国会计准则国际趋同路线图中的关键因素。本文基于会计准则国际趋同背景,分析了我国高校国际化会计人才培养项目——ACCA的实施现状及存在的问题,提出了完善我国ACCA项目,提高会计人才国际化水平的相关建议。With the continuous improvement of China's opening-up level,the"going out"of Chinese enterprises and the"introduction"of foreign capital have accelerated the process of international convergence of China's accounting standards.How to innovate the training mode of accounting students and improve the internationalization level of accounting students has become a key factor in the road map of international convergence of accounting standards in China.Based on the background of international convergence of accounting standards,this paper analyzes the implementation status and existing problems of ACCA,an international accounting student training project in colleges and universities,and puts forward some suggestions to improve the ACCA project and the internationalization level of accounting students.

关 键 词：会计准则 国际趋同化 ACCA 

分 类 号：F230[经济管理—会计学]