摘要
随着经济全球化的不断发展,社会对国际化人才的需求越来越大,拔尖国际会计人才的短缺问题也逐渐暴露出来。文章以广西民族大学为例,基于OBE教育理念,结合民族地区国际化会计教育发展现状和民族地区的社会发展需求,对民族地区拔尖国际会计人才培养体系进行分析,指出民族地区培育拔尖国际会计人才培养体系存在重理论轻实践、重结果轻过程、区域适应性不强等问题。据此,文章以成果、学生、可持续、国际化为导向,对课程设计、教学方式、考核模式、人才培育体系等方面提出相应对策,为民族地区培育适应国际市场经济发展需要的宽口径、多方向、复合型的拔尖应用型国际化会计人才提供有益建议,并为其他民族地区高校拔尖国际会计人才的培育提供参考,进而更好地促进民族地区对外经贸的发展。
With the continuous development of economic globalization,the demand for international talents is increasing,and the shortage of top-notch international accounting talents is gradually exposed.Taking Guangxi University for Nationalities as an example,this article analyzes the top-notch international accounting talent training system in ethnic regions,which combined with the development status of international accounting education and the social development needs of ethnic regions,based on OBE education concept.It is pointed out that the cultivation system for top-notch international accounting talents in ethnic regions has some weakness such as emphasizing theory over practice,focusing on results and ignore process and weak regional adaptability.Accordingly,guided by results,students,sustainability and internationalization,this article proposes corresponding countermeasures in terms of curriculum design,teaching methods,evaluation models and talent cultivation systems.Besides,the article provides some useful suggestions for the cultivation of wide-caliber,multi-directional and compound top-notch application-oriented international accounting talents that meet the needs of the development of the international market economy,which can be reference for universities in other ethnic regions.Moreover,these recommendations will promote the development of foreign trade and economic cooperation in ethnic regions.
出处
《高教学刊》
2021年第21期146-148,153,共4页
Journal of Higher Education
基金
2020年度广西高等教育本科教学改革工程立项项目“‘双万计划’背景下基于OBE理念的民族地区拔尖国际会计人才培养改革与实践——广西民族大学区级一流会计学本科专业的融合创新”(编号:2020JGA166)的阶段性成果。
关键词
OBE理念
国际会计
人才培养
the concept of OBE
international accounting
talent training
