构建以国际化应用型为导向的《管理会计》双语教学体系时既要满足双语教学的要求又要考虑管理会计课程的教学特点。双语教学旨在提高学生综合运用外语知识能力、接受最为先进管理会计知识体系,同时又能培养学生的国际化思维;而应用型人才培养目标下的管理会计教学一定要服务社会需要,紧密联系理论和实践,尤其是要强化实践教学环节。 The construction of bilingual teaching system of “management accounting” based on the international application type should not only meet the requirements of bilingual teaching but also consider the teaching characteristics of management accounting courses. Bilingual teaching aims to improve students ’comprehensive use of foreign language knowledge and ability to accept the most advanced knowledge system of management accounting while at the same time cultivating students’ international thinking. However, under the goal of applied talents training, management accounting teaching must serve the needs of the society and close connection theory And practice, especially to strengthen the practice of teaching.