基于家校企地协同育人模式的国际会计人才培养路径优化研究 ——以广西财经学院为例

Abstract

With the continuous deepening of China-ASEAN economic and trade cooperation, the social demand for interdisciplinary international accounting talents proficient in International Financial Reporting Standards (IFRS) and ASEAN regional practical expertise keeps rising. As a large-scale undergraduate institution offering Chinese-foreign cooperative education in Guangxi, Guangxi University of Finance and Economics entrusts its School of International Politics and Economics with the task of cultivating talents for the International Accounting program. The university has established a university-level Home-School-Enterprise-Local Collaborative Education Innovation Center, building a practical platform for the reform of international accounting talent training. At present, the training of international accounting talents is confronted with practical challenges including insufficient implementation measures for educational philosophies, imperfect training paths for interdisciplinary talents, and fragmented educational resources among multiple stakeholders. Taking the practice of international accounting talent training at Guangxi University of Finance and Economics as a sample, this paper analyzes the practical dilemmas of the Home-School-Enterprise-Local collaborative education model. From five dimensions：concept innovation，mechanism construction, platform operation, practical system and quality evaluation, it puts forward optimized paths for international accounting talent training under the Home-School-Enterprise-Local collaborative education model. It aims to provide references for the reform of international accounting talent training in local undergraduate universities oriented toward ASEAN, and better supply accounting talents to support Guangxi’s opening-up and the development of the Belt and Road Initiative.