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2011年8月,在深圳举办的世界大学校长论坛上达成了四项共识,其中第一项内容就是:在经济全球化背景下,为增强国际竞争力,国际化人才培养成为各国政府和高等院校的首要任务。随着经济全球化的发展,会计专业人才国际化要求首当其冲。但是当前,既熟悉国际市场规则,又具有深厚的会计专业基础和较高外语水平的高素质会计人才严重不足。反观国内高校,仍然遵循着传统的会计人才培养模式,与社会实践存在相当程度的脱节,导致一些用人单位反映会计学应届毕业生实践能力差,知识结构单一,不能支持企业的国际化战略,因此,培养更多与国际接轨、熟练掌握国际财会规则的国际化会计人才迫在眉睫。
In August 2011, four consensus reached at the World University Presidents Forum held in Shenzhen. The first of these was: Under the background of economic globalization, in order to enhance its international competitiveness, international personnel training has become a platform for governments and higher education institutions School’s top priority. With the development of economic globalization, the internationalization of accounting professionals is the primary one. However, at present, not only are highly qualified accounting professionals who are familiar with the rules of the international market but also have a profound accounting major and a high level of foreign languages, they are seriously under-represented. On the contrary, domestic colleges and universities still follow the traditional mode of accounting personnel training and there is a considerable degree of disjunction with social practice, leading some employers to reflect the graduating students’ practical ability is poor, the knowledge structure is single and can not support the enterprise’s internationalization strategy, therefore It is imperative to cultivate more international accounting talents who are in line with international standards and master the rules of international accounting.