高校会计教育改革要有三大突破

Three Breakthroughs in University Accounting Education Reform

我国高校会计教育改革虽然取得了较大成绩，但仍然存在课程体系改革创新不足，轻视教学理论，以及教改脱离实践，脱离学生等问题。本文提出会计教育改革要实现三大突破：一是突破思维定式，重新构建会计课程体系；二是要用教学理论来指导教学改革，并实行多学科、多兵种作战的改革方式；三是树立“会计市场”意识，以学生为本，全面提高学生素质，尤其是实践技能。

in author's opinion, though we have achieved great success in the University Accounting Education Reform, there are still a lot of questions need to be considered. For example inefficiency of reform in course system disregard of education theory inconformity of Education Reform with Practices and students, etc. Then a conclusion is drawn that Accounting Education Reform requires three breakthroughs First is the breakthrough of rigid patterns of thought to reconstruct the system of Accounting lessons. Secondly Education Theory should be used to guide Education Reform, and the Reform may take the form of multi-subjects and multi-methods. The third is to set up the awareness of 'Accounting Market'which is aimed at improving students overall abilities especially practice abvlities.