廖东声 彭昱豪 陈曦

摘  要：随着经济全球化的不断发展，社会对国际化人才的需求越来越大，拔尖国际会计人才的短缺问题也逐渐暴露出来。文章以广西民族大学为例，基于OBE教育理念，结合民族地区国际化会计教育发展现状和民族地区的社会发展需求，对民族地区拔尖国际会计人才培养体系进行分析，指出民族地区培育拔尖国际会计人才培养体系存在重理论轻实践、重结果轻过程、区域适应性不强等问题。据此，文章以成果、学生、可持续、国际化为导向，对课程设计、教学方式、考核模式、人才培育体系等方面提出相应对策，为民族地区培育适应国际市场经济发展需要的宽口径、多方向、复合型的拔尖应用型国际化会计人才提供有益建议，并为其他民族地区高校拔尖国际会计人才的培育提供参考，进而更好地促进民族地区对外经贸的发展。

关键词：OBE理念;国际会计;人才培养

中图分类号：C961        文献标志码：A          文章编号：2096-000X（2021）21-0146-04

Abstract： With the continuous development of economic globalization， the demand for international talents is increasing， and the shortage of top-notch international accounting talents is gradually exposed. Taking Guangxi University for Nationalities as an example， this article analyzes the top-notch international accounting talent training system in ethnic regions， which combined with the development status of international accounting education and the social development needs of ethnic regions， based on OBE education concept. It is pointed out that the cultivation system for top-notch international accounting talents in ethnic regions has some weakness such as emphasizing theory over practice， focusing on results and ignore process and weak regional adaptability. Accordingly， guided by results， students， sustainability and internationalization， this article proposes corresponding countermeasures in terms of curriculum design， teaching methods， evaluation models and talent cultivation systems. Besides， the article provides some useful suggestions for the cultivation of wide-caliber， multi-directional and compound top-notch application-oriented international accounting talents that meet the needs of the development of the international market economy， which can be reference for universities in other ethnic regions. Moreover， these recommendations will promote the development of foreign trade and economic cooperation in ethnic regions.

Keywords： the concept of OBE; international accounting; talent training

2018年《新时代全国高等学校本科教育工作会议》的召开和2019年《关于实施一流本科专业建设“双万计划”的通知》的发布，着重强调了“学生中心、产出导向、持续改进”的教学理念，统筹安排了“一流本科、一流专业、一流人才”的建设任务。在这个背景下，基于OBE（成果导向教育）理念的一流专业建设正是体现了教育部培养人才的要求。

OBE（成果导向教育）又称目标或能力导向教育，认为学生受到教育后最终取得的学习成果是教学设计和教学实施要达到的最终目标^[1]。……