会计专业作为多年来的热门专业,在高等教育大众化的背景下,正在面临着一场市场的洗礼。一方面,仅具有基本从业知识的初级会计人才处于井喷状态,但却无法满足社会的需要。因为高校闭门造车培养出来的本科生的素质与企业的实际要求有相当的距离,还必须进行一定的时期的培训,无形中便增加了企业的成本;另一方面,具有高质量的实务技能的高层会计人才例如注册会计师则千金难觅。高级从业人员,一方面有扎实的理论功底,更重要的是可以很快的为企业产生经济效益。有关调查显示,目前高校 As a hot professional over the years, the accounting profession is facing a market baptism in the context of the popularization of higher education. On the one hand, junior accounting professionals with basic knowledge of the job are only at a blowout but can not meet the needs of society. Because college behind closed doors train students out of the quality and the actual business requirements have a considerable distance, but also must be a period of training, virtually increase the cost of the enterprise; the other hand, with high-quality practical skills of high-level Accounting personnel such as certified public accountants are hard-pressed to find. Senior practitioners, on the one hand, a solid theoretical foundation, more importantly, can quickly produce economic benefits for the enterprise. The survey shows that the current colleges and universities