独立学院作为新兴的办学形式,在会计本科专业培养上与我国其他类型的会计本科教育存在差异,应针对其自身特点进行专业建设。本文针对独立学院会计本科教育的培养目标,结合《会计学原理》的课程地位和特点,对独立学院《会计学原理》课程教学目标提出自己的构想。 Independent college, as a new form of running a school, differs from other types of undergraduate accounting education in China in terms of cultivating undergraduate accounting specialty and should conduct professional construction according to its own characteristics. This article aims at the training goal of independent college accounting undergraduate education, combined with the “Accounting Principles” of the course status and characteristics of Independent College “Principles of Accounting” teaching objectives put forward their own ideas.