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随着经济全球化和信息技术的迅猛发展,所有企业不再是在一个稳定的国内竞争环境中运行,都需要面对国际国内两种竞争格局。另外,我国劳动力的低成本优势正在逐渐削弱,大量消耗资源、不计环境成本的发展模式也难以为继,企业传统的发展优势不断缩水。在成本优势不复存在、国际国内市场需求回落的新形势下,要与国际上一些优秀企业竞争,企业就必须不断提高管理水平和创新能力,实现从低成本优势领先向综合实力提升转型。这就对包括财会人员在内的企业员工的素质提出了很高的要求,文章将对全球化竞争背景下的会计教学改革进行尝试性的研究,并提出一些相关建议。
With the rapid development of economic globalization and information technology, all enterprises are no longer operating in a stable domestic competitive environment and both need to face both international and domestic competition. In addition, the low-cost advantage of China’s labor force is gradually being weakened. It is unsustainable to consume a large amount of resources and the development model regardless of the cost of environment. The advantage of traditional development of enterprises is shrinking. Under the new situation that the cost advantage ceases to exist and the demand in the international and domestic markets have dropped, it is necessary to compete with some outstanding international enterprises. Enterprises must continuously improve their management level and ability to innovate, and upgrade their leadership from low cost to comprehensive power. This puts forward high requirements on the quality of employees in the enterprise including accounting personnel. The article will try tentatively on the accounting teaching reform in the context of globalization competition and put forward some relevant suggestions.