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一、我国本科会计教育目标确立的依据1.政治经济制度本科会计教育目标必须体现政治经济制度的要求。任何教育目标的提出,都是由政治经济制度决定的,都可在政治经济制度中找到其根据。我国目前本科会计教育要达到的目标,就是要培养和造就满足社会主义市场经济发展需要的会计人才。换言之,就是所培养的会计人才,为社会主义的政治与经济服务,为改革开放服务,维护和巩固社会主义的政治经济制度。2.经济发展水平
First, the basis of our undergraduate accounting education objectives 1. Political and economic system Undergraduate accounting education objectives must reflect the political and economic system requirements. Any proposed educational goal is determined by the political and economic system, and its basis can be found in the political and economic system. The current goal of undergraduate accounting education in our country is to cultivate and bring up the accounting talents that meet the needs of the socialist market economy. In other words, it is the trained accountants who serve the socialist politics and economy, serve the reform and opening up, and safeguard and consolidate the socialist political and economic system. The level of economic development