面向东盟的本科会计专业国际化人才培养模式研究

中图分类号：G424；F23；G64 文献标识码：A 文章编号：1004-0714（2025）07-0157-04

Abstract：Withthe deepeningof the China-ASEAN Community of Shared Future Initiative，international cooperationhasbecome more frequentandclose，urgentlyrequiringalarge numberof international accounting talents proficient in Southeast Asian fiscal and taxation systems，international accounting standards，and financialmanagement tomeettheneeds of China-ASEANeconomicintegrationandtheimplementationof the Regional Comprehensive Economic Partnership（RCEP）.Thisarticleexamines the practical requirements for the abilitiesof internationalaccounting talentsinthecontextofASEANeconomicintegration，andanalyzes the problemsand challenges faced incultivating internationalaccounting talents for undergraduateprograms orientedtoASEAN fromthe perspectivesof curriculumdesign，teaching staff，student awareness，internship andemployment，and international differences.Based on theabove research，thisarticle proposes to construct an international talent cultivationmodel for undergraduate accounting programs oriented to ASEAN fromthe dimensions of target positioningfor training objectives，curriculum systemoptimization，practical teachingreform，andteaching staffdevelopment.

Keywords：China-ASEAN;Accounting Major;Internationalization;Talent Cultivation

一、引言

自中国一东盟命运共同体倡议提出以来，中国一东盟战略互信水平不断提升、经济融合持续加深。（剩余7272字）