随着社会经济的不断发展,社会对会计人才素质的需求不断变化,财经院校在会计学科建设、专业建设、课程建设及会计人才培养创新等方面推动了会计教育改革的不断深入。本文从会计教育改革的视角提出会计学科建设的发展思路,为会计学科建设的出路和创新提供借鉴。 With the continuous development of social economy, the social demand for quality of accounting talents is constantly changing. The finance and economics colleges and universities promote the continuous deepening of accounting education reform in terms of discipline construction, specialty construction, curriculum construction and accounting personnel training and innovation. This article puts forward the development idea of ​​accounting subject construction from the perspective of accounting education reform, and provides reference for the outlet and innovation of accounting discipline construction.