一、我国高等会计教育现状从高等会计教育来看,现行的“智能教育模式”向“素质教育模式”发展已成为趋势。所谓智能教育模式是注重传授知识,培养学生智力和重视实践应用,培养学生能力的教育模式。应该说,我国50年代重知识传授,后来重能力培养,这已经是一个巨大的进步。然而,这 First, the status of China’s higher accounting education From the higher accounting education point of view, the current “smart education model” to “quality education model” has become a trend. The so-called intelligent education model is to focus on imparting knowledge, foster students’ intelligence and emphasis on practical application, training students ability education mode. It should be said that in the 1950s, China focused on imparting knowledge and later in training its capabilities. This is already a tremendous progress. However, this