面向21世纪会计课程体系和教学方法改革的研究

Research on reform of the accounting course system and the teaching means for the 21th century

面向２１ 世纪的高等会计教育改革是我们面临的重要课题，改革的基本方面是课程体系的重建和教学方式的更新．本文通过对会计工作实质和会计环境变化的研究，从理论和实践的角度对这两方面问题的改革进行了探讨，并提出了建设构想．

Reform of the higher accounting education for the 21th century is an important problem that we are faced with.The basic aspects of reform are to re establish the course system and renew the teaching means.As for the research on the essence of accounting work and the change of accounting environment,we deal with the reform of those two subjects in theory and practice,and also point out the details of the plan.