今年，国务院、教育部对会计专业毕业生分配规定中指出：充实会计队伍，优化会计人员知识结构，提高会计人员政策水平；财经院校是培养会计人才的重要场所，为适应社会发展的需要，必须在课程设置中加强会计实务教学内容，强化实践教学。在向社会输送会计人才之前，必须让学生 This year, the State Council and the Ministry of Education pointed out in the regulation on the distribution of graduates of accounting profession that to enrich the accounting team and optimize the knowledge structure of accountants so as to raise the level of accountants’ policies. The finance and economics colleges and universities are important places for training accountants. To meet the needs of social development, The teaching content of accounting practice must be strengthened in the curriculum and the practice teaching should be strengthened. Students are required to be transferred to the society before accounting personnel