会计专业国际化教育中质疑思维培养过程解析

Question-based Thinking Training for International Education of Accounting Major

会计专业国际化的目标就是把学生培养成既通晓国内会计准则,又具有国际视野的财务会计专业人才。但会计专业国际化不能全盘西化,尤其需要培养学生的质疑思维能力。提出通过创设质疑思维的情境、引导学生在质疑中领会规则的内涵、鼓励学生用质疑思维挖掘规则的不足等循序渐进的方式来培养学生的质疑思维。

The internationalization of accounting profession aims at training students to be familiar with home accounting rules and become accounting talents with international perspective.However,the internationalization of accounting profession cannot be utterly westernized.Greater importance should be attached to the cultivation of students＇ questioning ability.The paper proposes that students should be guided to comprehend the connotations of the rules and be encouraged to discover the inadequacy of the rules by means of question-based thinking gradually,which can help foster their ability in question-based thinking.