笔者从事高校会计教学工作多年,现就我国高校会计教师的现状加以分析,以引起社会各界对高校会计教师问题的关注。 一、会计教师队伍需要稳定。80年代以来,我国高等院校会计教师的职称结构有了较大变化,也培养出相当数量的会计学博士和硕士,但是,高校的高学位会计教师仍然不足。许多会计学博士和硕士毕业后不愿从事教学工作,较优秀的本科毕业生也唯恐被留校而放弃攻读硕士的机会,在现有的高校会计教师中,“跳槽”现象十分严重。形成以上问题的原因主要是:(1)近年来许多新的单位和公司相继成立,高层次会计人员的需求日益增加,会计职业界在工资、奖金、福利、住房等方面的待遇远高 The author engaged in accounting teaching in colleges and universities for many years, now on the status of China’s accounting teachers to be analyzed in order to arouse the attention of all sectors of society on the issue of accounting teachers in colleges and universities. First, accounting teachers need to be stable. Since the 1980s, there has been a great change in the professional titles of accounting teachers in higher education institutions in our country, and a considerable number of doctors and masters in accounting have also been cultivated. However, the number of highly-qualified accounting teachers in colleges and universities still remains inadequate. Many doctors and masters of accounting do not want to be engaged in teaching after graduating. Some outstanding undergraduates are also afraid to be left behind to give up their chances of pursuing a master’s degree. Among the existing accounting teachers in colleges and universities, “job-hopping” is very serious. The main reasons for the above problems are as follows: (1) In recent years, many new units and companies have been set up one after another, and the demand for high-level accountants has been increasing. The payroll, bonuses, benefits, housing and other aspects of the accounting profession are far more expensive