会计专业课程设置,在会计教育体系中占有十分重要的地位。专业课程设置的科学台理与否,直接关系着我国会计人才的培养,影响着会计实践与理论的发展。会计专业课程是会计现实内容的系统反映,是体现一定时期会计科学发展水平和社会经济发展水平的教学科目。80年代初期.我国曾进行了一次规模较大的会计教育改革;这次改革带来了一次对国内外会计专业教学科目的全面认识。促进了中外会计专业课程的结合。在课程设置上,已经构造了一个为不少人所承认的、以会计学(或基础会计、会计原理)。财务会计、成本会计(管理)、管理会计、财务管理和审计为主干课程的体系。但是,时至今日,“成本管理、管理会计和财务管理如何避免重复”的问题仍然没有得到解决(见《中国会计学会 Accounting professional courses set in the accounting education system occupies a very important position. The setting up of scientific courses in professional courses is directly related to the cultivation of accounting talents in our country, affecting the development of accounting practice and theory. Accounting course is a systematic reflection of the actual accounting content, is reflected in a certain period of accounting science development level and the level of social and economic development of teaching subjects. In the early 1980s, our country had conducted a large-scale accounting education reform; this reform brought a comprehensive understanding of accounting subjects at home and abroad. Promote the combination of Chinese and foreign accounting professional courses. In the curriculum, has constructed a recognized by many people, with accounting (or basic accounting, accounting principles). Financial accounting, cost accounting (management), management accounting, financial management and auditing as the main course of the system. However, up till now, the problem of how to avoid duplication of cost management, management accounting and financial management has still not been solved (see "China Accounting Association