摘要
"一带一路"倡议的实施为各国经济发展带来了新的机遇,经济的发展离不开企业的发展,企业的发展必然与会计相联系,会计行业由此出现了新的巨大发展机会,也对会计人才培养提出了新的要求。"一带一路"国际化会计人才需要朝着全面、复合型的方向培养。从知识结构、能力要求和道德行为标准三个层面对会计人才培养进行调整、重组,提出适应"一带一路"倡议的会计人才培养架构,并依据此架构从高校教育和继续教育两方面提出国际化会计人才培养建议,以期形成国际化会计人才培养体系,服务于"一带一路"倡议发展。
The implementation of the“One Belt and One Road”initiative has brought new opportunities for the economic development of all countries.The development of economy is inseparable from the development of enterprises.The development of enterprises must be linked with accounting.Therefore,the accounting profession has also seen a huge and new development opportunities.Accounting personnel training will put forward new requirements.The initiative of“One Belt and One Road”internationalized accounting talents needs to be trained in a comprehensive and complex manner.From three aspects of the knowledge structure,ability requirements and ethical standards of conduct to adjust and reorganize the accounting personnel,put forward the accounting personnel training structure to adapt to the“One Belt and One Road”initiative,and according to this framework,internationalization from both the university education and continuing education Accounting personnel training proposals,with a view to the formation of international accounting personnel training system,serving the“One Belt and One Road”initiative development.
作者
方文彬
王玉顺
FANG Wen-bin;WANG Yu-shun(Lanzhou University of Finance and Economics,Lanzhou,Gansu 730000)
出处
《河北地质大学学报》
2018年第2期98-102,共5页
Journal of Hebei Geo University
关键词
一带一路
国际化会计人才
培养体系
One Belt and One Road
international accounting talent
training system
