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我国会计教育在当前信息与知识经济的发展形势下处于相对滞后状态,表现为:(1)会计教育计划与课程设王有一定的局限性;(2)会计后续教育尚处于不规范状态。因此,会计改革势在必行,会计教育应向“大会计”方向发展,即以培养高智能型人才为目标,会计后续教育应在形式、内容及制度上予以完善。新世纪,会计教育发展应以推行会计教育普及为战略目标。
Accounting education in our country is relatively lagging behind under the current situation of information and knowledge-based economy development. The performance is as follows: (1) There are some limitations in the accounting education plan and curriculum; (2) The follow-up education in accounting is still in the non-standard status. Therefore, accounting reform is imperative. Accounting education should be developed in the direction of “big accounting”. That is, with the goal of training highly intelligent talents, the follow-up education in accounting should be improved in form, content and system. In the new century, the development of accounting education should take the popularization of accounting education as its strategic goal.