近年来,会计教育改革的呼声越来越大,议论也很多,不少同志从不同角度提出了多种改革思路。我认为,会计教育改革是会计改革的重要组成部分,低质量的会计教育必然培养出低质量的会计人员,随之而来的是低质量的会计工作。因此,在会计改革工作中,如果不研究会计教育的改革问题,而欲提高会计工作质量,则无异于缘木求鱼。但会计教育改革是一项系统工程,从层次上看涉及高等、中等,财会职业培训等;从内容上看包括教育观念、教学管理、教师素质、教学方法及学科体系等诸多方面。本文拟结合自己的一点教学改革实践与体会,对高等会计教育改革问题择其要点谈些认识。一、应从会计教育的培养目标出发研究会计教育改革问题,寻求会计人员智能的最佳结构,为提高会计人员的素质培养提供模式世界新技术革命,出现了生产智力化(电脑)。会计人员智能结构是否合理,在很大程度上决定着会计作用的发挥,决定着会计工作本身的现代化。而目前会计教育培养的学生, In recent years, there have been louder and louder voices in accounting education reform and many discussions have been made. Many comrades have put forward various reform ideas from different angles. I think accounting education reform is an important part of accounting reform. Low-quality accounting education inevitably cultivates low-quality accounting staff, followed by low-quality accounting work. Therefore, in the accounting reform, if we do not study the reform of accounting education, and want to improve the quality of accounting work, is tantamount to seeking refuge. However, the reform of accounting education is a systematic project which involves many aspects such as educational concepts, teaching management, teachers’ qualities, teaching methods and subject system. This article intends to combine some of my own teaching reform practice and understanding of higher accounting education reform to choose some of the main points of understanding. First, we should start from the training goal of accounting education to study the problem of accounting education reform, seek the best structure of accounting staff, and provide the model world new technology revolution to improve the quality of accounting staff. The emergence of production intelligence (computer). Accounting personnel intelligent structure is reasonable, to a large extent determines the role of accounting, determines the modernization of accounting work itself. The current accounting education and training of students,