“互联网+”时代我国高校本科会计教育的困境与变革

The Dilemma and Innovation of Undergraduate Accounting Education of Chinese Universities in “the Internet + ”Age

"互联网+"给当今会计教育带来创新与挑战。高校本科会计教育者需要及时把握"互联网+"发展的脉搏,持续推进传统会计教育的理念创新、目标优化与模式变革,积极顺应本科会计教育时代发展趋势。基于当前高校本科会计教育理论研究的现状与展望,首先分析"互联网+"对我国高校本科会计教育的冲击,其次探究"互联网+"时代高校本科会计教育的现实困境,并以此为基础,研究"互联网+"时代我国高校本科会计教育的变革之路,以进一步推动我国本科会计教育理论的发展。

The ＂Internet ＋ ＂brings opportunities and challenges for the current accounting education. Undergraduate accounting educators in universities must timely grasp the pulse of the development of the＂Internet ＋ ＂,continue to promote the concept innovation,target optimization and model change in traditional accounting education,actively follow the development trend of undergraduate accounting education. Based on the current undergraduate accounting education theory research status and prospect,this paper first analyzes the impact of＂Internet ＋ ＂on the undergraduate accounting education in universities,secondly explores the dilemma of the undergraduate accounting education in the era of ＂Internet ＋ ＂. On this basis,the reform of underground accounting education in Chinese universities and colleges is studied in the era of＂Internet ＋ ＂,with the aim to promote the theory development of undergraduate accounting education in China.