“一带一路”背景下广西高校会计教育面向东盟国际化发展的现实困局与突围策略
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摘要
新时代"一带一路"面向东盟经济的建设中,伴随着广西对外东盟各国的投资量的不断攀升,被视为面向东盟的桥头堡智力库的广西高校,不仅需要立足地方区域,而且更需要面向东盟培育国际化会计人才。"一带一路"为广西高校会计教育带来了新的契机、注入了新的动力,提供了强力的保障。然而广西高校会计教育面向国际化发展的进程中却陷入了会计教育领域内合作交往失衡、东盟语言与会计教育教学两张皮、会计学(东盟方向)人才流向背离社会需求等现实困局。针对国际化发展中的现实困局,本文从人口流动的推拉理论的视角出发,深入剖析原因,对症下药地提出相应突围策略,以期推动广西高校会计教育面向东盟国际化的发展更持续健康、更切合实际、更富有活力。
In the new era, with the increasing of Guangxi investment in ASEAN during the "Belt and Road" Initiative economy development, the universities in Guangxi are widely considered as the bridgehead intellectual library for ASEAN, thus they not only need to stand in district realities but only needs to cultivate international accountants. The "Belt and Road" Initiative has brought new opportunities, injected new impetus, and provided a strong guarantee to the accounting education of universities in Guangxi. However, in the process of internationalization development of accounting education in the universities of Guangxi, it has fallen into the imbalance of cooperation and exchange in the field of accounting education, the separation of ASEAN language and accounting teaching and the dilemma of accounting(ASEAN direction) talents deviating from social needs. Based on the real dilemma in the development of internationalization, this paper analyzes the reasons from the perspective of the push-pull theory of population mobility, and put forward the corresponding strategies to promote the development of accounting education in universities of Guangxi to be more sustainable, more appropriate and more practical and dynamic during the internationalization of ASEAN.
In the new era, with the increasing of Guangxi investment in ASEAN during the "Belt and Road" Initiative economy development, the universities in Guangxi are widely considered as the bridgehead intellectual library for ASEAN, thus they not only need to stand in district realities but only needs to cultivate international accountants. The "Belt and Road" Initiative has brought new opportunities, injected new impetus, and provided a strong guarantee to the accounting education of universities in Guangxi. However, in the process of internationalization development of accounting education in the universities of Guangxi, it has fallen into the imbalance of cooperation and exchange in the field of accounting education, the separation of ASEAN language and accounting teaching and the dilemma of accounting(ASEAN direction) talents deviating from social needs. Based on the real dilemma in the development of internationalization, this paper analyzes the reasons from the perspective of the push-pull theory of population mobility, and put forward the corresponding strategies to promote the development of accounting education in universities of Guangxi to be more sustainable, more appropriate and more practical and dynamic during the internationalization of ASEAN.
引文
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[2]黄俊霖.东盟国际会计专业教育教学改革对策研究——以广西财经学院为例[J].商业会计,2017(12):128-129.
[3]陈艳利.会计专业本科教育的国际化发展模式研究[J].财务与会计,2010(8):18-19.
[4]杜屏,张雅楠,叶菊艳.推拉理论视野下的教师轮岗交流意愿分析——基于北京市某区县的调查[J].教育发展研究,2018,38(4):37-44.
[5]孙一.“一带一路”背景下高校来华留学生教育研究[J].黑龙江工业学院学报(综合版),2018,18(12):44-48.
[6]范先佐.教育经济学新编[M].北京:人民教育出版社,2010.
[7]赫宝棋.推力-拉力作用下的农民工流动[J].长春市委党校学报,2010(3):39.