据考证,我国大学会计专业会计学科体系及各门会计主干课程的教学内容脱胎于前苏联模式,它曾对我国会计教育起到了较大的作用。目前,传统的会计学体系、教学内容正明显地滞后于市场经济理论的发展和经济建设的发展。改革传统的大学会计专业会计学科体系,更新教学内容势在必行。 According to the research, our college accounting professional accounting system and various accounting main course teaching content born out of the former Soviet Union model, it has played a greater role in accounting education in our country. At present, the traditional accounting system and teaching content are obviously lagging behind the development of market economy theory and economic construction. It is imperative to reform the traditional accounting system of accounting major in universities and to update the teaching contents.