长期以来,由于“左”的思想影响,财经、管理教育遭受的冲击极为严重,以致造成目前经济管理干部不足,特别是高级专门人才奇缺的局面,在许多大中型企业中,配备总会计师往往成了一件难事. 中共中央关于教育体制改革的决定指出,要加快财经、政法、管理等类薄弱系科和专业的发展.目前,在许多大专院校的会计系或专业正在组建、充实和加强之中.但是,也应当看到,我国培养高级会计人才的体制很不完善,不仅学校的数量严重不足,而且教学内容陈旧,教学手段落后.如何改革?显然要认真总结我们自己的实践经验,以我为主;但是,也要了解发达国家的现状,去伪存真, For a long time, due to the influence of the “leftist” ideology, the financial and management education suffered the most serious impact, resulting in the current shortage of economic and management cadres, especially the shortage of senior professionals. In many large and medium-sized enterprises, the chief accountant often The decision of the CPC Central Committee on education system reform pointed out that it is necessary to speed up the development of weak departments and specialties such as finance and economics, politics and law, management, etc. At present, accounting departments or specialties in many tertiary institutions are being set up, enriched and But also should see that our system of training senior accountants is not perfect, not only a serious shortage of schools, but also outdated teaching content, teaching methods behind .How to reform? Obviously, we must seriously summarize our own practical experience , Mainly to me; However, we must also understand the status quo in developed countries, to deceive the truth,