CAJ | 학술논문

对俄贸易要求国际化会计人才应具备“复合型”的知识结构、熟谙俄罗斯文化、具备较强的实务处理能力、俄语交流能力、学习能力和吃苦耐劳精神。目前，黑龙江省具备在对俄贸易公司中工作的国际化会计人才十分紧缺。黑龙江省应采取企业、高校、会计人员“三位一体”的国际化会计人才的培养策略，来更好的满足“走出去”对俄贸易企业的需要。
대아무역요구국제화회계인재응구비“복합형”적지식결구、숙암아라사문화、구비교강적실무처리능력、아어교류능력、학습능력화흘고내로정신。목전，흑룡강성구비재대아무역공사중공작적국제화회계인재십분긴결。흑룡강성응채취기업、고교、회계인원“삼위일체”적국제화회계인재적배양책략，래경호적만족“주출거”대아무역기업적수요。
Trade with Russia requires international accounting personnel should have composite knowledge structure, know well Russian culture, and have the strong capabilities in terms of practical processing, Russian communication, learning, and work hard. Heilongjiang is short of such personnel in the trading company. The government should take tralning strategy of trinity in terms of enterprises, universities and accounting personnel, so as to better meet the needs of Russian trade business of going out .