Exploration and Practice of Cultivation Mode of International Talents

Exploration and Practice of Cultivation Mode of International
Talents
XU Lu, LI Huan
Accounting School, Harbin University of Commerce, P.R.China, 150028
[email protected]
Abstract: Cultivating international talents is the need to meet the demand of economic globalization
development in China. This paper puts forward the current cultivation goals of international talents after
defining the international talents. The cultivation goals and basic framework of CGA international
talents is analyzed systematically based on the case of CGA specialty direction in Accounting School of
Harbin University of Commerce HUC . Some valuable experiences can be used by other universities
for reference are summarized from the practice: the curriculum system should line with the international
practice, strengthen the training of bilingual teachers, update teaching materials system timely, apply the
information technology to the entire teaching process, international exchanges and cooperation should
be continuous.
Keywords: International talents, Cultivating mode, Talents cultivating practice
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1. Introduction
With the unceasing evolution of economic globalization, cultivating international talents attracts
more and more attention. In the 21st century, the important duty of higher education is to cultivate the
international citizens with global awareness; it is difficult to achieve this goal without the international
educational idea. More and more countries increase a new aim that is to cultivate international talents in
the higher education, think much of the cultivation of student's international awareness in the thought.
America had proposed that they must cultivate talents with international perspective and promote
students to master a foreign language and to understand other country culture[1]. The presidents of
Massachusetts Institute of Technology and Stanford University had all proposed to regard “global
university” as the future development goal[2]. Japanese Rinjikyoikushingikai pointed out that an
excellent Japanese must be an excellent international person firstly[3].
In China, cultivating international talents is the need to meet the demand of economic globalization
development. In the 21st century, China will be more open, the reform will be more deepen, the relation
between Chinese with the world will be also closer, and therefore the demands of international talents
will be even greater. An international talent team with strong fighting capacity is needed to open new
international market and implement the “going out” strategy,
International talent, as a dynamic concept, has different criteria in different times and areas. The
definition of it in Asian University presidents' forum in 2003 could be regarded as a representative: the
international talent should be the person who able to master more than one foreign language, use a tool
or way to make international exchanges and services, has a certain knowledge or capacity in an area,
basically know international trade rules[4].
2. International Talents Cultivation Goals of Higher Education
By utilizing other countries’ previous experiences, we think international talents cultivation goals
of higher education in China include the following contents: encourages graduates to master one or
more foreign languages, cultivates graduates’ international ideas and innovative consciousness,
cultivates their ability of team work and communication, the ability of processing information and
studying, cultivates their psychological quality.
Foundation item: supported by “11th five-year-plan” research program of HAHE
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（115C-324）
2.1 Cultivating students’ international ideas and views
The higher institutions should re-survey the standards, contents, levels of the talents cultivation in
order to make talents have the adaptability of international development, not only have solid
professional knowledge but also wider knowledge range. At the same time, international talents should
maintain a wide view, could speak foreign language proficiently, enhance the understanding of different
cultures continuously and has the ability of cross-cultural communication.
2.2 Cultivating graduates’ innovative consciousness
In today's world of competition, innovation is the soul of the knowledge economy; innovative
ability is the core of each kind of ability and also is the essential ability requirements for talents in
modern society. International talents must have the innovative consciousness and flexible emergency
ability, can achieve self fulfillment by taking part in competitions and challenges in the society, seize the
opportunity, break with convention and carry out work creatively.
2.3 Cultivating graduates’ team cooperation spirit
A qualified international talent must have good team cooperation spirit. Each member should have
honesty spirit, respect, appreciate and contain each other, be good at communicating, have the courage
to face the pressure and undertake responsibility, surmounts itself and has the team consciousness.
2.4 Cultivating graduates’ ability of information processing and life-long learning
With the rapid development of information technology in today's world, the popularization of the
computer and network technology requires that international talents not only should have the ability to
obtain information but also process, analyze and apply the information. With the rapid advance of the
science and technology and the continuous development of human culture, international talents should
have the ability to track the world frontiers and learn, absorb advanced international cultural and
knowledge continuously.
2.5 Cultivating graduates’ psychological quality
In the background of globalization, the competitiveness and variability of modern society set a still
higher demand on people's psychological quality. In order to participate in international competition and
cooperation in a better way, we must make full use of different psychological factors to arouse students’
active psychological state to form a good psychological atmosphere. We must enable graduates to
develop their psychological potential, have good psychological endurance and can deal well with all
kinds of complex and changeable relations.
3. Basic frameworks of international talents cultivating mode in HUC
HUC is one of the universities which develop international cooperation early in Heilongjiang
province and has built cooperative ties with more than 20 universities in Britain, US, Canada, Australia
and others. The university paid more attention to introducing foreign high-quality education resources,
advanced educational ideas, methods and means, designating the excellent teachers to go abroad to
participate in the training to promote teaching level.
There is an Accounting School that is the most fruitful school in the aspect of strengthening
international communication and cultivating international talents in HUC. From 2004, the Accounting
School began to cooperate with the Certified General Accountants Association of Canada (CGA), set the
CGA specialty direction, cultivated and transported some international senior talents who have the
knowledge and skills in management, economy, accounting, engage in accounting practice in the
domestic and foreign enterprises, financial industry, securities industry and government organizations.
Up to now, there are 30 students had graduated from CGA specialty direction in Accounting School and
among the 30 graduates, there more than 60 person-time students had participated in 5 CGA global
examination and the passing rate is about 70%~80%.
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The basic structure of CGA international talents cultivation mode in Accounting School of HUC
includes five aspects.
3.1 Progressive cultivating goals
There are two levels of the CGA international talents cultivating goal.
The first level obtaining the bachelor degree in accounting and the credit exemption of some
CGA courses. On the one hand, students must complete 9 CGA specialized courses in three academic
years, the textbooks and lesson notes are original English edition; on the other hand, they must finish
other professional courses and obtain the bachelor’s degree in accounting lastly.
The second level obtaining the CGA qualification certificate. The students may take 5 global
unified examinations of the remained CGA professional qualifications courses. After obtained the
bachelor’s degree in accounting and engaged in the accounting or other related fields for at least 2 years,
students could apply to obtain the CGA professional qualification.
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3.2 Sets specialty direction separately
In order to strengthen the cooperation with CGA, Accounting School sets CGA specialty direction
separately. The enrollment way of CGA specialty direction is very scientific: all applicants that they
must be freshmen of Accounting School must take an English examination in the first week of entrance;
we’ll select those students with higher English achievements.
3.3 Compiles teaching plan separately
The teaching plan of CGA specialty direction is compiled separately in Accounting School, HUC.
Compared with other universities cooperated with CGA, there is a largest characteristic of the
curriculum system in CGA specialty direction of Accounting School of HUC, it is that the CGA students
must complete some compulsory public basic courses and discipline basic courses before 14
professional courses. Studying basic courses not only could laid solid foundation for professional
courses, but also the phenomenon that graduates only know English accounting statements can be
avoided if students work in domestic enterprises.
Compulsory public basic courses include College English CE , Advanced Mathematics AM ,
Spoken English SE , Principle of Computer Engineering PCE , Fundamentals of Law FL ,
etc. Discipline basic courses include Financial Accounting FA , Management Accounting MA , Cost
Accounting CA , Finance FN , Auditing AU , Taxation TA , Advanced Financial Accounting
AFA , Advanced Finance AF , these 2 kinds of courses are taught in Chinese.
Professional courses include Financial Accounting I, II, III, IV FAI, FAII, FAIII, FAIV ,
Management Accounting I, II MA I, MA II , Finance I, II FN I, FN II , Auditing I, II AU I, AU
II , Accounting Theory I AT I
Taxation I TA I , Professional Application I, II PA I, PA II .
9 CGA professional courses are taught by bilingual teachers who had undergone CGA special training,
using selected CGA English original materials. Other 5 courses are studied through distance learning by
themselves.
The supporting role of compulsory public basic courses and discipline basic courses to 14
professional courses is shown in the figure I.
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3.4 Bilingual teaching and foreign teachers’ learning guidance
There are 10 bilingual teachers of high English proficiency and good professional quality in
Accounting School of HUC. They all were trained by several universities such as UC, UBC and SFU in
Canadian from 2004 to 2007. As mentioned above, 9 professional courses had successfully realized
bilingual teaching, at the same time, foreign teachers designated by CGA will come to Accounting
School and guide students every semester, it will take students’ 12 credit hours of every course.
10
PAII*
5 CGA professional courses
PAI*
（distance learning）
FNII
*
AUII
*
TAI*
FAI
V
9 CGA professional courses
in bilingual
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FA
III
FA II
MAI
I
FA I
MA I
FN I
AU I
Discipline basic courses
(in Chinese)
FA
MA, CM
FN
AU
AFN,
AFA
Public basic courses
(in Chinese)
CE
AM
SE
PCE
FL
AT I
TA
Figure 1 Supporting Role of Basic Courses to Professional Courses
3.5 Pays equal attention to theory and practice
There are several economic management practice centers in HUC, Accounting School makes full
use of these resources, adopts CAI, network and other modern teaching methods to cultivate students’
practical ability besides theory study.
ERP sand table practice-training curriculum is carried on in the academic year’s practice. With the
unique visual teaching aids, ERP sand table course can make juniors understand the operating
management procedures of several years clearly in the hypothesized market competition environment by
integrating market variables, role-playing, scenario simulation and teacher’s comments. There are 5
students of 2004 CGA won the second place of Heilongjiang contest area in “national undergraduate
ERP sand table contest” in 2005.
4. Valuable experiences in CGA international talents cultivating practice
4.1 The curriculum system should line with international practice
CGA curriculum system fully embodies the specialty characteristics of lining with international
practice, the teaching plan facing whole world and the future. Students would obtain the diploma if they
pass all CGA test, and they would achieve CGA certificate after have got bachelor’s degree and work
experience of two years.
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4.2 Bilingual teachers should be cultivated with powerful force
Accounting School had overcome some difficulties such as heavy teaching tasks, shortage of
teaching staff and taken more than 7.5 thousands C$ to designate 10 teachers go abroad to take part in
CGA training program in many universities of Canada in recent 4 years. At present, there are more than
15% of teachers have bilingual training background in the entire school.
4.3 The update of teaching materials system should be timely
The CGA teaching material system is updated timely and the new dynamic of accounting could be
integrated timely into it, therefore it got extensive and high credibility in academic circle. CGA teaching
materials adopts identical standard in the global so as to ensure the students and members’ high
capability. Systemic professional moral education not only could make students keep up with the
leading level of professional field, but also make them have good morality.
4.4 The information technology should be applied to entire education process
CGA is the first accounting professional association which applies internet and CD technology to
entire education process. For students of Accounting School of HUC, not only the daily study and
homework of each course must be accomplished by CD and internet, but also management information
system course is set separately, the whole curriculum system deals with several sets of application
software, such as financial, audit and taxation software, CGA also provides on-line learning counsel,
discussion and teaching by the internet.
4.5 The international exchange and cooperation should be strengthened continually
International exchange and cooperation between CGA and Accounting School of HUC mainly
include international joint school-running, participating in and organizing international academic
conference and international cooperative research since 2003. From 2008, Laurentian University
designed a new MBA project for CGA Chinese students and members, which develops from on-line
MBA joint development with CGA. The students who have passed 5 global unified tests could apply for
going to Canada and study in Laurentian University without participating in IELTS or GMAT test. They
will obtain the MBA degree after completing the credits in one academic year.
5. Conclusion
The cultivation goals and basic framework of CGA international talents is analyzed systematically
based on the case of CGA talents cultivating in Accounting School of HUC in this paper. Some valuable
experiences were summarized from the practice of Accounting School of HUC, universities should
focus on whether the curriculum system lines with international practice or not, strengthen the training
of bilingual teachers, update teaching materials system fast, apply the information technology to entire
education process, continually strengthen international exchange and cooperation.
References
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[1] Chen Yan. Discussion on cultivating college international talents. China Economist, 2006(5):103
106(in Chinese)
[2] Xu Tigao Discussion on constructing framework of cultivating complex talents. Heilongjiang
Researches on Higher Education. 2004(3):144 145(in Chinese)
[3] Wang Xinghua. Study on the Mode and Approach for Cultivating the Compound Personnel of
Undergraduate Level. Tianjin University, 2003,6:14 18(in Chinese)
[4] Li Qingling, Lu Yaozhong. On significance and strategies of training the internationalized personnel.
Journal of Qingdao University of Science and Technology, 2007,23(2):101 104(in Chinese)
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