本文是针对中国的本科会计教育改革的一项调查研究 ,其研究对象是中国会计从业人员、会计教师以及会计专业的学生 ,研究的内容侧重于分析评估会计教育中所需注重的知识、技能以及教学方法。调查表明虽然这三类受访者对不同知识和技能要素及其重要性有大致相同的认识 ,但他们的观点仍存在一些分歧。另外 ,调查结果显示受访者对培育相关知识和技能的会计教育现状感到不满。因此 ,我们认为中国会计教育改革势在必行。此外 ,通过与美国的类似研究对比分析 ,我们亦解释了在中美不同的经济、科学技术和文化背景下 ,两国受访者产生相同与不同看法的原因 This article is a survey of undergraduate accounting education reform in China. The research object is Chinese accounting practitioners, accounting teachers and accounting major students. The content of the research focuses on the analysis of knowledge and skills required in accounting education and teaching method. The survey showed that although these three types of respondents were generally aware of the different elements of knowledge and skills and their importance, some differences still exist in their views. In addition, the survey results show that respondents are dissatisfied with the current status of accounting education in nurturing relevant knowledge and skills. Therefore, we think that the reform of accounting education in China is imperative. In addition, through comparative analysis with similar studies in the United States, we also explain the reasons why respondents from both countries have the same or different views in the different economic, scientific, technological and cultural backgrounds of China and the United States