市场竞争归根到底是教育的竞争、人才的竞争,学习和创新无疑是人才竞争的关键。当下经济环境的变化,经济形势的复杂性、多样性和世界性要求会计教育模式进行改革和创新。相应的,有必要改革当前高校会计专业学生学习和创新能力培养模式。(一)存在问题我国和欧美等发达国家在高校会计专业培养模式上主要有以下区别:首先,我国会计教育着重培养学生准确规范地记忆会计准则以及熟练掌握和运用会计准则的能力,在教学 Market competition in the final analysis is the education competition, talent competition, learning and innovation is undoubtedly the key to talent competition. The current economic environment changes, the complexity of the economic situation, diversity and global accounting education model for reform and innovation. Correspondingly, it is necessary to reform the current mode of college students majoring in accounting and their ability to innovate. (A) Problems China and other developed countries in Europe and the United States and other major accounting professional training model in colleges and universities are mainly the following differences: First of all, our accounting education focuses on training students accurate and standardized memory of accounting standards and the ability to master and apply accounting standards in teaching