如何学习国外会计管理技术,扩大会计专业学生知识面,同时又结合我国实际情况,全面掌握和发展我国会计管理理论知识,为我国经济管理服务,将是当前会计人才培养中应解决的问题。针对上述情况,我院会计系于1990年开始建设“中外会计比较”课程,现已作为选修课开课并讲授两期三个班次。从目前情况看:已有1110余人选修,占应选修学生人数的90％以上。已选学生对本门课程兴趣很高,普遍反映收获较大,扩大了知识面,分清了会计知识上的一些 How to learn the foreign accounting management technology and expand the knowledge of accounting major students, combined with the actual situation in our country, to fully grasp and develop the theoretical knowledge of accounting management for our country’s economic management will be the current problem of accounting personnel training. In response to the above, our accounting department started to build the “Comparative Accounting System between China and Foreign Countries” in 1990 and has now started as an elective course and taught two shifts in two phases. From the current situation: there are more than 1110 people elective, accounting for more than 90% of the number of students should be elective. The selected students have a high interest in this course, which generally reflects the larger gains, the expansion of their knowledge and the clarification of some accounting knowledge