高等教育改革将不断地从注重行政等外在力量向更加注重教师的内在改变过渡,而教师的内在改变依赖于外在支持,即外在支持决定着改变的彻底性。教师专业发展的外在支持为内在改变指明了方向,教师的内在改变是教师质量的提高过程,外在支持与内在改变相互作用,共同促进高等会计教育事业的蓬勃发展。 The reform of higher education will continue to shift from paying attention to external forces such as administration to paying more attention to the intrinsic changes of teachers. Teachers’ internal changes depend on external support, that is, external support determines the thoroughness of change. The external support of teachers ’professional development points the way to internal changes. The internal changes of teachers are the process of improving teachers’ quality, the interaction between external support and internal changes, and the promotion of higher accounting education.