我国会计人才在推动企事业单位财务规范化管理、提升企事业单位核心竞争力、引导社会资源合理流动、保障社会公众利益、维护国家经济安全和市场经济秩序等方面发挥着重要作用,市场对会计专门人才的需求也正在悄然增长。为了适应市场需求,会计学专业在一些高校有扩大招生的趋势。但从校际走访、同仁交流和调研中,我们发现会计高等教育虽然解决了“量”的问题,但普遍存在培养目标不明确、培养模式不完善、培养方法陈旧等共性问题,大 China’s accounting talents play an important role in promoting the standardized management of the financial affairs of enterprises and institutions, enhancing the core competitiveness of enterprises and institutions, guiding the rational flow of social resources, protecting the public interests, and safeguarding the national economic security and market economy order. The demand for talent is also quietly growing. In order to meet the market demand, accounting majors in some universities have to expand the enrollment trend. However, from inter-school visits, colleagues exchange and research, we found that although higher education in accounting solved the problem of “quantity ”, but there are common problems such as ambitious training objectives, imperfect training mode, outdated training methods, etc.