对区域性会计人才培养模式的探讨——以东盟国际会计人才培养创新实验班为例

A Discussion on Regional Accountant Training Mode——A Case Study of ASEAN International Accountant Training Experimental Class

从会计政策的制定及选择、资产及产权价值真实性影响及会计准则的国际趋同与等效等方面看到,会计是具宏观属性的,会计为经济发展服务,这是对会计基本职能的更深化的认识,会计的宏观属性及其基本职能内涵构成了会计为区域经济服务的理论依据。在教育教学改革的实践中,东盟国际会计人才培养创新实验班的改革和创新,在目标创新、规格创新和体制创新方面描述了区域性会计人才培养模式的改革框架。

From the aspects of the formulation and selection of accounting policies, the impact of assets and property right value au- thenticity, and international convergence and equivalence of accounting standard, it can be concluded that accounting possesses macro- seopie properties, and it serves the economic development. That is a deeper comprehension to the basic accounting functions, the mac- roseopie properties and basic functions of accounting composes the theoretical base of accounting serving for regional economy. In the practice of education reform, the reform and innovation of ASEAN international accountant training experimental class describes the re- form frame of regional accountant training mode from the aspects of target innovation, standard innovation and institutional innovation.