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自1992年以来,我国改革开放的步伐不断加快,会计领域出现了前所未有的重大变化,会计的重要性进一步被人们所认识,有利于会计发展的新形势业已出现。会计教学迫切需要进行改革,以适应新形势的需要。上海财经大学从1983年起,在财政部和学校领导的关怀指导下,进行了首次会计教学改革。会计教改的第一战役,迄今十年,取得了一定成效。现在亟需总结经验,去芜存菁,注入新的活力,力争教学改革走向新的
Since 1992, the pace of China’s reform and opening up has been accelerating. Major changes have taken place in the accounting field. The importance of accounting has been further recognized by the people. A new situation conducive to accounting development has emerged. Accounting teaching urgently needs reform to meet the needs of the new situation. Since 1983, Shanghai University of Finance and Economics has undergone the first accounting teaching reform under the guidance of the care of the Ministry of Finance and the school leaders. The first campaign of accounting education reform, so far ten years, has achieved some success. Now we urgently need to sum up our experience, to turn our attention to new vitality and strive to bring the teaching reform to a new one