CAJ | 학술논문

自第一家台农企业1981年落户漳州以来，福建成为大陆对台农业引进合作的密集区。闽台农业的合作推动了海峡两岸职业教育的全面交流与合作，建构“海西高职会计教育先行区”具有现实的意义。建立先行区可以从校校企合作创新模式试点、两岸交流与合作项目的平台、打造“对台会计交流基地”、闽台会计学历与执业资格互认制度、台湾人才在闽发展的环境等方面进行建设。
자제일가태농기업1981년락호장주이래，복건성위대륙대태농업인진합작적밀집구。민태농업적합작추동료해협량안직업교육적전면교류여합작，건구“해서고직회계교육선행구”구유현실적의의。건립선행구가이종교교기합작창신모식시점、량안교류여합작항목적평태、타조“대태회계교류기지”、민태회계학력여집업자격호인제도、태만인재재민발전적배경등방면진행건설。
Since the first Taiwan agribusiness settled down in Zhangzhou in 1981, Fujian has become important district of introducing Taiwan agriculture. The agricultural cooperation between Fujian and Taiwan promotes the exchange cooperation of vocational education across Taiwan Strait; therefore it is of great importance to construct ＂the leading of vocational accounting education in the west coast of Taiwan Strait＂. Based on the innovation mode of school prise cooperation and the exchange and cooperation between Fujian and Taiwan, this paper offers some advice and area - enter- on con- structing the exchange base, the mutual acknowledgement of accountant certificates and practicing qualification between them and the development environment for Taiwan talents in Fujian.