改革开放以来,我国会计教育为各行各业输送了大批优秀的会计人才,为我国经济发展做出了重要贡献。但随着市场经济发展对会计人才要求的提高,我国各级各类学校培养的会计人才越来越显露出实践能力差,不适应社会经济发展的需求。会计工作不同于其他工作,它要求将理论与实践紧密结合,要求会计人员具有扎实的理论知识与熟练的实践操作能力。在实际工作中,对会计人员的专 Since the reform and opening up, China’s accounting education has delivered a large number of outstanding accounting personnel to all walks of life and made important contributions to the economic development of our country. However, with the development of the market economy, the demand for accounting talents is increasing. Accounting professionals trained by all kinds of schools at all levels in China are increasingly showing their poor practical ability and do not meet the needs of social and economic development. Accounting work is different from other work, it requires the combination of theory and practice, requires accounting personnel with a solid theoretical knowledge and proficiency in practical ability. In practical work, the accounting staff