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随着全球经济一体化步伐的加快,我国会计准则与国际会计准则的逐步趋同,会计职业工作者在经济活动中扮演越来越重要的角色。作为培养会计人才的高等本科会计专业教育必然要“与时俱进”。文章坚持“以学生为本”、“以市场需求为导向”的基本思路,分析了当前我国高等院校本科会计专业教育存在的主要问题,提出民办本科院校会计专业培养目标的基本方向和原则,旨在促进民办高校本科会计教育的健康发展,为经济发展培养合格的会计专业人才。
With the acceleration of global economic integration and the gradual convergence of accounting standards in China and international accounting standards, accounting professionals play an increasingly important role in economic activities. As a college accounting education to cultivate higher undergraduate accounting professional education must “keep pace with the times ”. The article insists on the basic train of thought of “student-oriented” and “market-oriented”, analyzes the main problems existing in undergraduate accounting major education in our country, and puts forward the target of cultivating accounting major in private undergraduate colleges The basic directions and principles are designed to promote the healthy development of undergraduate accounting education in private universities and train qualified accounting professionals for economic development.