市场经济越成熟,会计信息越重要。会计人才又是会计信息功能实现的基础,从某种意义上说,一个国家会计人员的素质和水平影响并最终决定其市场化水平。随着我国经济体制改革的纵深发展,特别是在市场国际化、经济全球化的新形势下,会计行业面临着人员数量不足、整体素质不强以及社会公信力不高的挑战。为了培养一批高级会计人才,带 The more mature market economy, the more important accounting information. Accounting personnel is the basis of the realization of accounting information function. In a sense, the quality and level of accounting staff in a country affects and finally determines its marketization level. With the in-depth development of China’s economic reform, especially in the new situation of market globalization and economic globalization, the accounting profession faces the challenge of insufficient staff, poor overall quality and low social credibility. In order to train a group of senior accounting personnel, with