我国会计教学的问题及改革不单纯是教学教育问题,而是对经济社会的良性发展具有重要影响。建国后我国大学会计教学业绩甚优,但随着发展的推进逐渐暴露出不少突出问题。综合考虑当前会计教学的外部环境,应科学设计相应的改革途径。 The problems and reforms of accounting teaching in our country are not simply problems of education but have an important influence on the sound development of economy and society. After the founding of our country, the accounting teaching in the university has a very good performance. However, as the development progresses, many prominent problems have gradually emerged. Considering the current external environment of accounting teaching synthetically, corresponding reform ways should be designed scientifically.