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会计教育的主要目标是培养德智体全面发展的会计学高级专门人才,要能够适应我国社会主义市场经济建设的需要,胜任会计、会计教学和会计科学研究工作。在当前市场经济大潮的冲击下,为了适应世界发展的环境,我国会计工作进行大改革,《两则》的颁布与实施,标志着我国会计工作进入了一个崭新的历史时期。与此同时,我国会计教育也面临着改革,一方面要适应以会计准则为基础的会计工作的需要,另一方面也要彻底改进旧的会计教育模式,同时要改变目前会计教育存在的一些问题。
The main goal of accounting education is to cultivate all-round development of accounting professionals in moral, physical and mental development, to be able to adapt to the needs of building a socialist market economy, competent accounting, accounting teaching and accounting science research. Under the impact of the current market economy tide, in order to adapt to the environment of world development, great changes have taken place in the accounting work in our country. The promulgation and implementation of the “two rules” have marked that our accounting work has entered a brand-new historical period. At the same time, our country’s accounting education is also facing reform, on the one hand to adapt to the accounting standards based accounting work needs, on the other hand also must thoroughly improve the old accounting education mode, at the same time to change the current accounting education some of the problems .