美国是一个会计水平高度发达的国家,会计发展的 一个重要推动力量来自其会计教育。近年来随着经济环境的不断变化,美国高等会计教育目标也正发生着深刻的变革。本文试对美国高等会计教育目标改革的背景。改革的内容做一简单的考察和研究,为进一步深化我国会计教育目标的改革提几点建议。 The United States is a country with a highly developed level of accounting. An important driving force behind the development of accounting comes from its accounting education. In recent years, with the changing economic environment, the goal of higher accounting education in the United States is undergoing profound changes. This article tries to analyze the background of higher education reform in America. Contents of the reform to do a simple study and study, to further deepen the reform of accounting education in China put forward some suggestions.