通过对莫斯科国立交通大学与哈尔滨理工大学财会方向学士培养方案的比较,分析两国财会方向培养方案的异同,以期为制定中俄联合培养财会类人才培养方案提供借鉴。 Through the comparison of the programs of Bachelor of Finance and Accounting of Moscow National Chiao Tung University and Harbin University of Science and Technology, this paper analyzes the similarities and differences between the two countries in terms of the direction of financial and accounting training, in order to provide reference for the joint training programs of China and Russia.