本文从培养目标、课程设置、教学方式、教学内容、教师和考评方式这几个方面对中美大学会计教学的差异进行剖析。从比较中可以揭示我国高校现行会计教育的不足之处,在借鉴美国先进的会计教学理念和方法的基础上提出一些有利于提高我国会计教学水平的建议。 This article analyzes the differences of accounting teaching between China and the United States from the aspects of training objectives, curriculum setting, teaching methods, teaching content, teachers and evaluation methods. From the comparison, we can reveal the shortcomings of the current accounting education in colleges and universities in our country. Based on the advanced accounting teaching ideas and methods in the United States, we put forward some suggestions to improve the teaching level of accounting in our country.