自从进入二十一世纪,全球经济也进入了飞速发展阶段,随之而来的就是日益激烈的市场竞争。在这样的背景之下,对于会计人才的要求也不断地提高。因此,为了适应不断变化的市场需要,提高会计人才的培养,应建立起一套系统有效的“三业”会计实验模式。以学业、就业以及创业的会计实验作为研究对象,分别从它们的试验定位、实验内容以及实验要求进行一下细致的分析,以求对今后会计人才的培养提供有益的思考。 Since entering the 21st century, the global economy has also entered a stage of rapid development, followed by increasingly fierce market competition. In this context, the demand for accounting talent has also been continuously improved. Therefore, in order to adapt to the changing market needs and improve the cultivation of accounting talents, a set of systematic and effective “three industries” accounting experimental mode should be established. Taking the accounting experiment of study, employment and starting a business as the research object, this paper makes a detailed analysis from their experimental positioning, experimental contents and experimental requirements in order to provide useful thinking on the training of accounting talents in the future.