人类历史已经迈入以知识经济为主要特征的２１世纪，在知识经济形态下，教育和人才将成为主导社会经济发展的决定性因素。但是我国长期以来，教育落后于经济增长，落后于实务，尤其在会计教育方面，尽管目前我国会计实务界和会计教育间之间尚未形成“鸿沟”，但是随着我国经济 Human history has entered the 21st century characterized by a knowledge-based economy. Under the knowledge-based economy, education and talent will become the decisive factors in leading the social and economic development. However, our country has lagged behind the economic growth for a long time and lagged behind the practice. Especially in terms of accounting education, although there has not yet been a “gap” between the accounting profession and accounting education in our country, as China’s economy