随着经济全球化和世界经济一体化,会计这一职业越来越受重视,会计审计准则的国际趋同不断深化,同时会计专业的国际通用性与可比性也随着经济发展而不断深入。在此背景下,会计教育应随之进行教学改革并确立起具有国际化特征的教育理念。会计教育是一种以职业为背景的专业教育,掌握会计职业技能,是对每个会计专业学生的基本要求。会计教育针对包括博士生、硕士生、本科生、专科生、中专生、职高生以及职业人员在内的所有会计职业技能掌握者和 With the economic globalization and the integration of the world economy, the profession of accounting has drawn more and more attention. The international convergence of accounting standards has been deepened. At the same time, the international universality and comparability of accounting profession have also been deepened with economic development. In this context, accounting education should follow the teaching reform and establish an internationally-oriented educational philosophy. Accounting education is a kind of occupation-based professional education, master accounting occupation skills, is a basic requirement for each accounting professional students. Accounting education for doctoral students, master’s students, undergraduates, junior college students, secondary school students, vocational students and professionals, including all accountants skills masters and