互联网和大数据的发展对会计专业带来了机遇和挑战,财会实践教育与业务融合势在必行。高等学校会计教育要应对新形势,面向学生职业生涯的成长,重塑学生培养体系和能力模型,向管理型会计培养人才迈进。改变传统的教学以教师为中心,过渡为互联网与教学相结合的方式。着力解决会计人才的管理基础能力弱问题,通过微课,慕课,翻转课堂。教师可以考虑将课程按专题或模块结合实际案例,创造新的教学环境,促进学生对管理与 The development of the Internet and big data has brought opportunities and challenges to the accounting profession. It is imperative that accounting practice education and business integration should be carried out. Accounting education in colleges and universities should deal with the new situation, facing the growth of students ’career, reshaping students’ training system and competency model, and stepping up the training of managerial accounting personnel. Change the traditional teaching to teacher-centered, the transition to the Internet and teaching a combination of ways. Efforts to solve the weak accounting basis of the management capacity of personnel, through micro-classes, Mu class, flip the classroom. Teachers can consider the curriculum by topic or module combined with the actual case, to create a new teaching environment, to promote student management and