知识经济、全球经济一体化和信息技术的发展要求会计教育改革。由于财务会计准则制定由“规则基础”转向“原则基础”,因此我们应该建立“以原则为基础”的财务会计教学模式,培养具有不断学习能力、职业判断能力和实际工作能力的高质量会计人才。 Knowledge economy, global economic integration and the development of information technology require accounting education reform. Since the development of financial accounting standards is shifted from “rules basis” to “principle basis”, we should establish a “principle-based” teaching mode of financial accounting to cultivate high-quality accounting talents with continuous learning ability, professional judgment ability and practical work ability .