一 众所周知,现代社会会计已与经济建设和管理日益紧密结合起来。经济建设离不开会计,“经济越发展,会计越重要”的思想已为大家普遍接受。然而,由于长期以来受极左思潮的影响,轻视财经,轻视会计,进而限制财经教育,限制会计教育,使得财经尤其是会计人才奇缺。会计学专业的毕业生远远不能满足社会的需求,供需矛盾异常突出。随着经济体制改革的深入和对外开放的不断扩大,社会势必不仅在数量上、而且将在质 As we all know, modern social accounting has become increasingly integrated with economic construction and management. Economic construction can not be separated from accounting. The idea that “the more developed the economy is, the more important the accounting is” has been generally accepted by all. However, due to the influence of the ultra-leftist ideology for a long time, they have ignored the financial industry and neglected accounting, thus limiting financial and economic education and restricting accounting education, making the financial sector, especially the accounting professionals, scarcer. Graduates of accounting major can not meet the needs of society, the contradiction between supply and demand is outstanding. With the deepening of the reform of the economic system and the continuous expansion of the opening up to the outside world, the society will inevitably be not only in quantity but also in quality