国际会计联合会将会计教育归纳为三大目标:一是对会计专业知识的掌握程度;二是将所学知识运用于实际工作的能力;三是从事专业的态度和方法。从现实情况看,多年来我们的会计教学最终实现的目标以第一大目标为主。 The International Accounting Federation summarized accounting education into three major objectives: one is the mastery of accounting professional knowledge; the other is the ability to apply the learned knowledge to practical work; the third is to engage in professional attitude and methods. Judging from the reality, the ultimate goal of our accounting teaching over the years is mainly the first major goal.