Internationalization of Chinese Higher Accounting Education Research

1、 Internationalization of Chinese Higher Accounting Education Research Abstract: The internationalization of education is to give full consideration to its own political, economic, legal, cultural, customs, based on the realization of an international educational and cultural exchange, which is an eq

2、ual, two-way communication process. Higher accounting education in developed countries by drawing on the successful experiences to adapt to Chinas national conditions to establish evaluation index system of evaluation in order to highlight the stage and the personnel training reflect the complex req

3、uirements of integrity. Keywords: higher education; accounting education; education internationalization; strategic issues CLC number: G64 logo yards literature: A Article ID :1673-291X (2009) 23-0126-03 A clear international accounting education in Chinas higher purpose and direction Of economic gl

4、obalization from the perspective of market demand, driven the internationalization of education, it is not a peoples will an inevitable trend. However, as a countrys education system shoulders the culture, the development of national traditional values responsibility. Internationalization of educati

5、on is to give full consideration to its own political, economic, legal, cultural, customs, based on the realization of an international educational and cultural exchange, rather than a simple integration. Internationalization of education in accordance with the advanced countries of the syllabus, cu

6、rriculum design, teaching materials, teacher qualifications, teaching methods and other aspects of the further reform and opening up. Through this reform and opening up can be achieved in accordance with the needs of Chinas economic development and train a large number of understanding of the intern

7、ational market, familiar with international accounting standards and international trade rules, high-quality personnel. Therefore, the clear purpose of internationalization of education is both an understanding, but also a practical issue. Advanced Accounting The purpose of the internationalization

8、of education, through international exchanges to improve their higher level of accounting education, so that can be recognized and accepted by the international community. Through extensive international exchanges and cooperation to enhance the complementarity of education and are conducive to promo

9、ting higher accounting education reform continued to deepen. Can consciously in educational philosophy, content and methods of the initiative to adjust and adapt to international exchange and development needs (Yan up to 5, 2000). To move closer to the internationalization of education in China is i

10、ntended to better develop their own education, so that our higher accounting education can better serve the socialist economic construction, is a catalyst for national economic and educational development means. Internationalization of education, is a double-edged sword, both arms, they could get hu

11、rt. To avoid injuries, we should correctly handle the following relationships: (A) To correctly handle the relationship between internationalization and nationalization Education, the internationalization of the conflict with the nationalization, although there are different cultures, different valu

12、es of the collision, but they are not communication and coordination, but you can increase mutual understanding through exchanges reached a consensus. It should be a correct understanding of Chinas Higher Accounting Education an international mission. Internationalization of education is a national

13、strategy for the development of an important component, it is its own national conditions, to absorb and draw on the scientific and technological excellence and common civilization, for the national higher education reform and optimization of continuous process. Thus, accounting education must be th

14、e internationalization of Chinas socio-economic development strategies, and education reform, the unity of long-term planning, and comprehensively improve the quality of teaching and the teaching level of contact with the schools own development plans and training objectives combined Only in this wa

15、y can the basis of the background to the present culture, beyond the national scope of the implementation of the internationalization of education and training personnel. (B) we need to properly learn the relationship between the Learning is to absorb and analysis, not simply to imitate or copy; ref

16、erence is to absorb and discarded, not total Westernization. In the process of internationalization of education, we should make full use of favorable opportunities it brings, and actively eliminate its adverse effects. For Chinas reform and opening up, and for the characteristics of Chinas market e

17、conomy, integrating theory with practice, implement the principle of foreign things serve China. And learn from other countries or areas of accounting education in higher educational experience and mature teaching methods, teaching outcomes and teaching resources the ability to understand what we an

18、d developed countries in education, philosophy, education, the gap between specifications and thus to improve our teaching and learning conditions enhance the educational level and participation in education and science and technology, international competition. The internationalization of education

19、 must have a correct understanding of, first of all, it is an equal, two-way communication process, rather than the exchange of one-way dependency, if the exchanges do not have equal support, then such exchange should be abandoned . Secondly, we must note that all international exchanges are general

20、ly at a cost, but this price a different form of expression, in exchange there is no free lunch. So, in international exchanges, we should know how to calculate transaction costs, to use the value of standards to be implemented by the exchange of value for money, should avoid blind worship. Meanwhil

21、e, the international exchange of services provided should also be calculating the remuneration should be charged. In the process of internationalization of education, should be treated calmly, neither overbearing nor servile, this is the attitude we should hold. Second, the internationalization of h

22、igher accounting education coping strategies (A) to determine an international concept, teaching materials, curriculum implementation of the reform, speed up the pace of course construction Curriculum Internationalization is the core of the internationalization of education, and only course to achie

23、ve the international, the objective is qualified for the personnel training conditions. International curriculum designed to train students in economic globalization and multi-cultural social environment, the ability to adjust the basic ability to live and work. Curriculum Internationalization is a

24、complex systematic project, is to link up with the training objectives of the infrastructure, it requires talent training according to the characteristics of the teaching materials, curriculum reform. In the curriculum development can be few institutions of higher learning by the domestic co-design

25、and development, and sharing of resources. In materials management, should be taken to assess and experts have determined that determine classroom materials, and require a replacement of time teaching in order to guarantee the quality of classroom teaching. As the accounting discipline, the internat

26、ional accounting firms to enter China earlier, Chinese and foreign schools have also carried out earlier, the construction of an international degree courses is relatively much earlier than in other disciplines, at present, a number of major universities have begun to bilingual teaching, the basic m

27、aterials of choice a foreign excellent original material. But from the perspective of the development of the country is very uneven, there are some schools not only speed up the update teaching materials do not use good materials, but a few years the system has always been to use self-compiled teach

28、ing materials, self-compiled teaching materials are available if one can do, in fact a lot of self-compiled teaching materials outdated, and even some material full of mistakes, this situation must be reformed. Therefore, the internationalization of education is the implementation of an educational

29、philosophy, the spirit of it revolves around the students follow the growth of the curriculum system construction. In particular, the teaching materials used must be advanced knowledge of the carrier, must be intensive and useful information flow. Various schools through the excellent selection of t

30、eaching materials, training objectives to achieve consistency, to foster the harmonization of standards. Curriculum and teaching materials through a unified, easy to eliminate the gap between level of education abroad, to speed up the credits between China and developed countries, education and degr

31、ee for mutual recognition and accreditation and so on. (B) to strengthen the ranks of teachers and improve the overall quality of teaching staff The internationalization of education is the key factor in the internationalization of faculty, ie be able to teach all kinds of international standard cou

32、rses teachers. As university teachers, they are both disseminators of knowledge, but also profound knowledge of the researchers. Through their work can make social and cultural development and scientific research in his footsteps. However, the growth of teachers can not be accomplished overnight, th

33、e saying goes, “Ten years a tree, takes a hundred years.” For rapid growth of teachers, we must insist on going out and inviting in ways, through cooperative education, exchange of visiting scholars to carry out project cooperation, participation in international academic conferences and other chann

34、els to strengthen international exchanges and cooperation to carry out a variety of ways The training of personnel. Through such exchanges and cooperation, learn from international advanced scientific and technological knowledge and the means of imparting knowledge, learning advanced teaching method

35、s and efficient management of the school model so that faculty capacity-building and improving the quality of synchronization. Also, links to strengthen the practice of training young teachers to increase their hands-on capacity. Many young teachers experience is very simple, from gate to gate, ther

36、e is no social practice, and copied down from the textbook knowledge is sometimes difficult to justify. More cases, do not know how the actual work is dry, can not explain the program a reasonable connection. Therefore, we should encourage teachers to take part in practice exercises to achieve a com

37、bination of theory and practice. It should be the establishment of teacher education and training programs, according to the actual situation of teachers, targeted to carry out various forms and different ways of cultivating and training, which is essential to improve the quality of teachers, an imp

38、ortant part. (C) update teaching methods, improving teaching methods, improving teaching effectiveness Teaching methods and means of improvement is an important part of accounting education reform should be instilled to the heuristic-type conversion, from one-way communication to a multi-directional

39、 exchange conversion. The main measures taken should include: 1. The use of multimedia-assisted teaching methods to achieve the interactive features of teaching links Chinas accounting reform vary widely, so if the normal classroom teaching, a lot of problems can hardly elaborated and introduced to

40、the use of multimedia courseware and other auxiliary teaching methods, you can scroll through large amounts of information dissemination in the classroom or through published on the Internet to increase the teaching the amount of information to achieve the teaching content to date. At the same time,

41、 through the online Q & A, discussion, testing, feedback, etc., can be achieved in an interactive teaching links, so that a more lively and flexible teaching methods. Reposted elsewhere in the paper for free download 2. The use of case teaching method to enhance students analyze problems and

42、 problem-solving skills Case teaching is a kind of instructive, practical, can improve the students comprehensive ability of a new type of pedagogy. The advantages of case teaching method are mainly embodied in both able to impart knowledge to students, but also to develop students of intelligence,

43、and has students hands-on operational functions. A typical case of accounting teaching designed to carry out theoretical analysis and system description, which in Chinas higher education sector accounting is an important to try and reform measures, which allow students to master the basic theory, ba

44、sed on the familiar with a variety of analytical methods. Case teaching so that students change from passive listening to active participation is conducive to bringing students enthusiasm and initiative. 3. To establish the “student-centered” philosophy of education, mobilizing the enthusiasm of stu

45、dents “Student-centered” education philosophy is that the process of reform in the teaching, in accordance with the requirements of personnel training objectives is to mobilize the enthusiasm of students so that students become active learning from passive learning formed a consensus. The function o

46、f education is to transfer knowledge and capacity-building, and higher accounting education should lay the foundation for lifelong learning for students. It should be noted, with the development of science and technology, all kinds of knowledge and endless, we can not work in the school will learn a

47、ll the necessary knowledge, generally only a taste of some of them. Therefore, the students sense of responsibility and make it into an independent learning ability is one of the important tasks of the school. That school education should focus on imparting the knowledge of traditional capacity-buil

48、ding model type to be converted, the school should pay attention to students to explore new knowledge, the ability to grasp new methods, students only have the ability to learn in order to seize the initiative to acquire knowledge, therefore, cultivate capabilities of students in today is more impor

49、tant than imparting knowledge. It is like the “Eight international accounting firms,” in the 1989 White Paper pointed out: “The focus must be on cultivating a comprehensive ability, the only way to support a persons life in the practices success.” In addition to learning need to develop, the As the

50、accounting profession should focus on cultivating students decision-making ability, adaptability, critical thinking skills, these abilities, requiring students to take the initiative, otherwise it is difficult to teach the teachers into the quality of students and abilities. (D) strengthen the manag

51、ement accounting practices of teaching and training of accounting personnel with professional skills Accounting is a highly technical management activities, which involves a number of specific methods of operation and a variety of professional codes of conduct, practical ability to upgrade is to be

52、accomplished through the accounting practice of teaching. Teaching the practice of the accounting profession can be divided into three phases, the first stage, after the end of sophomore year, with a week internship. This phase of the internship, focusing on the understanding of accounting processes

53、 and familiarity, through the internship should be fully grasp the accounting methods and to correctly use the various methods for routine accounting treatment. The second stage, after the end of junior year, with two weeks to undertake a comprehensive test. Comprehensive Experiment aim is to enable

54、 students are subject to comprehensive training, training students in terms of operational capabilities, thereby enhancing the students to analyze and solve problems. This phase of the experiment be completed in the accounting simulation laboratory. Accounting experimental data should be all busines

55、s information and data simulation experiment should include accounting, financial management, taxation, cost management accounting, finance and other areas of knowledge. Through practical exercises, ask students to focus on corporate enterprises to master the accounting treatment that can properly h

56、andle all kinds of complicated economic business matters, on this basis to carry out basic data analysis. The third stage, in the last semester of senior year carried out in order to off-campus internship-based and conduct dissertation writing. This stage, mainly for students in basic research and t

57、raining in order to develop research capabilities of students and writing skills to meet the needs of the employing unit of society. Third, establish a scientific evaluation system of accounting education Accounting Education in Chinas higher learning on the basis of the advanced experience of forei

58、gn countries, there should be a planned way to establish and improve accounting education evaluation system. Evaluation system through the establishment and improvement of accounting education and management to achieve a quantitative assessment in order to highlight the stage and the personnel training reflect the aggregate level of integrity. The establishment of higher education evaluation system of accounting, its meaning is mainly: First, to convey to society as a signal of student ability, through capacity-formation and decomposition of quantitative indicators, be able to com