会计学专业的国际化建设:需求、现状与路径

The Internationalization of Accounting Major:Demand,Current Situation and Path

会计准则的国际趋同改革、全球化新商业模式、"一带一路"战略、中国外向型经济都需要大量的国际化会计人才,而国内会计学被动参与式的国际化使得我国在会计准则国际趋同的过程中缺少发言权,很难在经济全球化背景下为中国争取到必要的国家利益,有必要探索会计学专业国际化的可行性建设路径:会计学专业人才培养方案国际化,确立国际化的教学内容,招聘国际化的师资力量,招收国际学生。

This paper analyzes the significance of the internationalization of accounting major under the international trend of University,and analyzes the demand of international accounting professionals from four aspects such as the international convergence of accounting standards and the＂One Belt and One Road＂strategy of China.The paper also investigates the current situation of the internationalization of national characteristic accounting major,and finally puts forward the way of the internationalization of accounting major.