摘要
国际会计准则趋同对我国会计教育提出了挑战。围绕国内国际化会计本科教育,尤其是结合A校国际会计证书方向班的办学实践,通过分析我国国际化会计本科人才培养现状,剖析其问题所在,以国际会计教育准则为总体框架,力图构建更为合理与先进的国际化会计本科人才培养模式。
This paper starts from the impact of the convergence of international accounting standards, and explores the challenges that bring to China’s accounting education. Focusing on domestic and internationalized accounting education, especially in combination with the practice of A university’s international accounting certificate, it dissects its problems, through analysing the current situation of undergraduate training mode in China’s accounting internationalization. This paper takes the international accounting education standards as the overall framework, trying to build a more reasonable and advanced accounting internationalization of undergraduate cultivation mode.
作者
田园
王沁文
TIAN Yuan;WANG Qin-wen(Accounting College,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)
出处
《齐齐哈尔大学学报（哲学社会科学版）》
2019年第7期180-184,共5页
Journal of Qiqihar University(Philosophy & Social Science Edition)
基金
安徽财经大学研究生教育教学研究项目:ACCA职业资格嵌入MPAcc培养模式研究(cxjhjyzdi1803)
关键词
国际会计准则
国际会计教育准则
会计高等教育
本科人才培养
international accounting standards
international accounting education standards
accounting higher education
