一建立科学、系统、完整的会计学专业主干课程教材体系。首先必须正确处理好几个关系: (一)正确处理学科体系与教材体系的关系建国后,我们学习了苏联50年代会计专业设置课程和编制教学计划的经验建立了以“会计原理”、“工业会计”、“财务管理”和“经济活动分析”为主干课程的学科体系。实践证明,30多年来按照这个学科体系培养了大批会计人才。在社会主义经济建设中发挥了很大的作用,但由于有些内容陈旧,理论不强,重复较多,已不能完全适应有计划商品经济对会计的要求,需要进行会计教育改革,会计教育改革应该与经济改革同步。但是在新旧体制转换时 First, establish a scientific, systematic and complete accountancy professional backbone curriculum materials system. First of all, we must correctly handle several relations: (1) Correctly handle the relationship between disciplinary system and teaching material system After the founding of the PRC, we learned the experience of setting up the curriculum and teaching plan in the accounting profession of the Soviet Union in the 1950s and established the “Accounting Principles”, “Industrial Accounting ”,“ Financial management ”and“ economic activity analysis ”as the subject system of the main course. Practice has proved that in the past 30 years, a large number of accounting talents have been trained according to this discipline system. It plays an important role in the construction of socialist economy. However, due to some old contents, weak theories and repetitions, it can not fully meet the requirements of the planned commodity economy for accounting and reform of accounting education is needed. Reform of accounting education should Synchronized with economic reform. But in the old system transformation