近年来 ,国内经济活动日益频繁 ,与对外交往日益密切 ,特别是随着入世的临近 ,会计职能不断强化 ,会计服务空间迅速拓展 ,对会计人才素质要求日益提高。面对新形势、新要求 ,反思我们的高等会计教育 ,在教育思想、教育目标、教育内容、教育方法和手段等方面确实存在种种不相适 In recent years, the domestic economic activities have become more frequent and more frequent with foreign exchanges. Especially with the advent of accession to the WTO, the accounting functions have been constantly strengthened and the space for accounting services has expanded rapidly. The quality of accounting personnel is increasingly demanding. In the face of the new situation and new requirements, we should reflect on our higher accountancy education, and there are indeed various incompatibilities in educational thoughts, educational goals, educational contents, educational methods and means