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目前随着会计准则国际化,我国的会计准则与国际会计准则不断趋同,会计教育的国际化也正在面临着新的考验。一些高等院校的会计合作办学项目应运而生,对会计双语教学的要求也越来越迫切。双语教学是财务会计国际合作办学中的难点,同时也是财务会计国际合作办学成功与否的决定性因素。本文对目前我国财务会计专业国际合作办学中在师资、教材以及学生等方面存在的问题进行分析,并提出改进建议。
At present, with the internationalization of accounting standards, our country’s accounting standards and international accounting standards continue to converge, and the internationalization of accounting education is also facing a new test. Some colleges and universities in the accounting cooperation in running schools came into being, the requirements of the bilingual teaching of accounting is also more and more urgent. Bilingual teaching is a difficult part of international cooperation in financial accounting. It is also the decisive factor in the success of international cooperation in financial accounting. This article analyzes the existing problems in teaching, textbooks and students in the international cooperation of financial accounting major in our country and puts forward suggestions for improvement.