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高等学校的会计教育是社会会计人员培养的摇篮,只有在高校里,一个会计学员才能学到系统的会计理论知识,扎实的会计基础理论是每个会计从业人员走进社会进行会计实务操作的基本看家本领。随着经济全球化的发展,高校会计基础教育呈现出很多和社会发展不合时宜的问题,必须对会计基础教育进行思路分析,提供改革准备。
Accounting education in colleges and universities is the cradle of the training of social accountants. Only in colleges and universities, can an accounting student acquire systematic knowledge of accounting theory. The solid basic accounting theory is the basic of every accounting practitioner entering the society to carry out accounting practice Housekeeping skills. With the development of economic globalization, basic accounting education in colleges and universities presents many problems that are out of accord with social development. We must analyze the basic accounting education and provide preparations for the reform.