本文认为,经济全球化趋势对会计国际化的期待与呼唤,是会计教育国际化观念形成的客观环境,会计必须适应市场经济发展和经济环境变化的需要。在全球化背景下会计作为经济领域的重要组成部分,将会不可避免地受到影响,经济全球化对会计人才培养国际化提出了现实的要求。为了推进会计教育国际化的进程,会计教育教学模式必须改革,会计教育观念必须创新。 This paper argues that the expectation and calling of internationalization of accounting by the trend of economic globalization is an objective environment for the formation of the concept of internationalization of accounting education. Accounting must adapt to the needs of the development of market economy and the change of economic environment. In the context of globalization, accounting as an important part of the economy will inevitably be affected. Economic globalization has put forward realistic requirements for the internationalization of accounting personnel training. In order to promote the internationalization of accounting education process, accounting education and teaching model must be reformed, accounting education concept must be innovative.