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Accounting Education Reform Under Global Accounting Governance*

机译:全球会计治理下的会计教育改革*

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摘要

The economic globalization highlights the importance to solve the international accounting issues from global view. Based on global governance theory, global accounting governance with the keynote of coordination and the cooperation has come into being. This new pattern shocks the idea of narrow vision, microscopic measurement and passive adaptation in traditional accounting education. Therefore, education should focus on the macroeconomic social consequences of accounting, and we can bring up globalized accounting talents by cultivating global accounting values, stressing theory-oriented and improving professional judgment ability.
机译:经济全球化凸显了从全球角度解决国际会计问题的重要性。基于全球治理理论,已经形成了以协调与合作为主题的全球会计治理。这种新模式震惊了传统会计教育中狭vision的视野,微观测量和被动适应的观念。因此,教育应侧重于会计的宏观经济社会后果,通过培养全球会计价值,强调理论导向和提高专业判断能力,可以培养全球化的会计人才。

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