随着会计职业的发展,我国的会计教育面临着不断的挑战,以前的会计人员只是薄记员,是制造财务信息的人,现如今已经成为了为企业的内部和外部的信息使用者提供信息服务的重要角色。本文就针对我国大学本科会计教学改革为对象做进一步的分析和研究,并且对建立本科会计专业学生能力培养体系通过一些意见和建议。 With the development of accounting profession, accounting education in our country is faced with constant challenges. The former accountants were only bookkeepers and the people who make financial information. Nowadays, it has become the information providing for internal and external information users The important role of service. This article aims at the reform of undergraduate accounting teaching in our country for further analysis and research, and through the establishment of undergraduate accounting professional ability training system through a number of opinions and suggestions.