一般认为,会计学专业就是培养合格的会计人才。什么是合格会计人才呢,概念不明确。如果大学四年仅培养出一个会记帐算帐的会计人员,实属人才浪费。我认为会计专业的毕业生(主要是本科生)应是企事业单位财会管理的后备军,会计专业学生在校期间,应重点掌握理财之道,如何运用资金,如何提高经济效益,如何成为企事业单位的好管家和好参谋。依据上述想法,会计学专业,要压缩目前会计课程的份量,增加管理课程的比重。并要对现行的财务管理课程进行大的改造,使之成为一门“理财 Generally believed that the accounting profession is to train qualified accounting personnel. What is qualified accounting personnel, the concept is not clear. If the university four years only cultivate a accounting staff accountant, it is a waste of talent. I think accounting graduates (mainly undergraduates) should be the reservists of accounting management of enterprises and institutions. During the period of school, accounting students should focus on the ways of managing money, how to use the funds, how to improve the economic benefits, and how to be the enterprises and institutions The unit’s good housekeeper and good staff. Based on the above ideas, accounting major, should reduce the weight of the current accounting courses, increase the proportion of management courses. And to the current financial management courses major transformation, making it a "financial management