随着社会经济的发展和科学技术的进步,传统的会计教育受到了极大的冲击。本文是针对传统会计教育的弊端及经济全球化发展的趋势,就新形势下会计教育理念的基本特征及会计教学改革的基本问题所作的一些思考和探讨 With the social and economic development and the progress of science and technology, the traditional accounting education has been greatly affected. This article is aimed at the shortcomings of traditional accounting education and the trend of economic globalization, some thinking and discussion on the basic characteristics of accounting education in the new situation and the basic problems of accounting teaching reform