我国的会计教育正面临着会计国际化的环境变迁,而我国目前大学会计教育却存在着学科体系没有理顺,教师整体素质不高的困扰,面对机遇与挑战,改革高等会计学科体系必须处理好体系国际化与内容中国化,必修课与选修课,专业课与非专业课的关系,为此高等会计教育必须是文科教育、商科教育和会计教育三者的有机结合。 The accounting education in our country is facing the environmental change of accounting internationalization. At present, there are some problems in our university accounting education, such as unbalanced subject system and teachers’ overall quality. Facing opportunities and challenges, the reform of higher accounting discipline system must be handled Good system of internationalization and content of Chinese, compulsory and elective courses, specialized courses and non-specialized courses, so higher accounting education must be liberal arts education, business education and accounting education of the three organic combination.