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以知识为基础的经济，是未来二十一世纪世界经济的基本特征。知识经济时代的来临，对大学会计教育来说，无疑是机遇和挑战并存。为此，大学会计教育要适应知识经济时代的需要，就要培养和造就合格的高级财务会计管理人才，使其具有发展意识、创新意识、开放意识的时代精神和良好素质。
Knowledge-based economy is the basic feature of the world economy in the future twenty-first century. The advent of the era of knowledge economy, college accounting education, is undoubtedly the opportunities and challenges co-exist. Therefore, to meet the needs of the knowledge-based economy, university accounting education should cultivate and bring up the qualified senior financial and accounting management talents so as to have the spirit of development, innovation and open-mindedness of the times and good qualities.