会计专业国际化教育中质疑思维培养三部曲

作为全球通用的商业语言，会计专业国际化教育已经成为大势所趋，会计专业国际化不能全盘接受，尤其需要培养学生的质疑思维，本文提出通过创设质疑思维、引导学生质疑中领会规则、鼓励学生用质疑思维挖掘规则的不足等三个循序渐进的方式培养学生质疑思维，以实现最大程度的国际化教育。

Question-based Thinking Training for International Education of Accounting Major

The internationalization of accounting profession aims at training students to be familiar with home accounting rules and become accounting talents with international perspective.However,the internationalization of accounting profession cannot be utterly westernized.Greater importance should be attached to the cultivation of students＇ questioning ability.The paper proposes that students should be guided to comprehend the connotations of the rules and be encouraged to discover the inadequacy of the rules by means of question-based thinking gradually,which can help foster their ability in question-based thinking.