随着市场的开放竞争与经济全球化的不断发展,我国高校本科教育的国际化发展已是大势所趋。以会计专业为例,我国会计行业的国际化发展、会计准则等制度与国际惯例的协调、国际会计事务积极开展的时代背景,赋予了会计教育改革新的历史使命,要求高校更新会计专业教育理念,调整 With the open competition in the market and the continuous development of economic globalization, the internationalization of undergraduate education in our country has become the trend of the times. Taking the accounting profession as an example, the internationalization of China’s accounting industry, the coordination of accounting standards and other systems with international practices, and the active development of international accounting affairs have given the new historical mission of accounting education reform and required colleges and universities to update the accounting professional education concept ,Adjustment