我国高校国际化会计人才培养模式探究

Exploration on International Accounting Training Model of China's Colleges and Universities

随着经济全球化和会计的国际趋同,我国对高层次会计人才的需要更加迫切,而高校培养的会计人才远远不能满足市场的需求。高校会计人才的培养目前有四种模式:双学位(历)制、主辅修制、选修制和专业硕士教育制。这四种模式虽然培养的人才具有复合型,但也存在诸如学习时间短、效果差、社会不认同等问题,所以有必要通过专业化班模式来培养"法学+英语+会计学"国际化高层次会计人才。

With economic globalization and international convergence of accounting, our need for high -level accounting personnel is increasingly urgent. The accounting personnel trained by colleges can not meet the market demand. There are four modes of college accounting personnel training mode,which include dual degree （calendar） system,the major and minor system, elective system and master＆#39;s education system. Although people trained by these four models possess complex characteristics,but there exists many problems,such as study time tight,effect poor,society disagree and so on. It is necessary to develop international high-level accounting personnel with ＆quot;Law＋English＋Accounting＆quot; through specialization courses models.