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一、高等会计教育发展历程经济越发展,会计越重要。作为会计人才的主要培养渠道,高等会计教育也随着中国经济与社会的不断发展取得了巨大的进步。新中国成立之初,中国人民大学等学校就设立了会计学专业,培养了新中国第一批会计人才。在这之后的20多年时间内,我国的会计教育的最高层次是本科。1978年,我国第一批会计学硕士研究生开始招生。1981年,厦门大学和上海财经大学被批准为全国第一批会学博士点,至2009年,共有36所高校或研究机构具有会计学博士学位授
First, the development of higher accounting education The more economic development, the more important accounting. As the main cultivation channel of accounting talents, higher accounting education has also made great progress with the constant development of China’s economy and society. At the beginning of the founding of new China, Renmin University of China and other schools set up accounting major and trained the first batch of accounting talents in new China. In the 20 years since then, the highest level of accounting education in our country is undergraduate. In 1978, China’s first master of accounting began to enroll. In 1981, Xiamen University and Shanghai University of Finance and Economics were approved as the first Ph.D. students in the country. By 2009, there are 36 universities or research institutes with Ph.D. in Accounting