《中级财务会计》教学内容与方法创新研究——基于国际化管理型人才培养模式视角

在经济全球化和多元化发展背景下，企业面临着更为激烈的国际经济竞争环境，急需具有国际化视野的管理型会计人才。文章提出以财务报表为主线、会计准则国际对比为节点，重塑《中级财务会计》课程教学内容，以多元综合教学方法作为实现策略，并提出从课程建设层面着手，突出管理理念、优化课程实践环节和实施分类过程评价考核，将培养国际化管理型创新会计人才目标落到实处。

Research on the Innovation Method of Intermediate of Teaching Content and Financial Accounting --Based on Internationalized Management-oriented Talent Training Mode

Under the background of economic globalization and diversification, the enterprises are facing fiercer international economic competition and badly in need of the management-oriented accounting talents with international vision. Focusing on the financial statements and considering the international accounting standards, this paper proposes a strategy to reshape the curriculum content of Intermediate Financial Accounting by using multiple integrated teaching methods. The efficient ways to cultivate the internationalized management-oriented accounting talents are also put forward such as stressing on management concept, optimizing course field work and implementing classified process assessment.