全球化、网络化、高新技术化和知识化的新经济时代,对信息的要求越来越高,会计专业目前面临着以下形势:一是人才结构性短缺,即中小型企业需求的综合素质过硬的人才紧缺;二是普遍专业能力过低,不能很好适应经济时代的变迁。这两方面都对我们提出了要培养高素质水平的会计人才的要求。作为提供重要信息的会计必将为适应这种需求而发生重大变革。因此必须从课程结构体系、课程内容以及教学方式等方 In the new economic era of globalization, high technology and knowledge-based economy, the requirements for information are getting higher and higher. The accounting profession is now facing the following situations: First, the structural shortage of qualified personnel, that is, the comprehensive quality of the needs of small and medium-sized enterprises Shortage of professionals; second, the general professional ability is too low, can not well adapt to changes in the economic era. Both of these requirements have raised the need for us to train qualified accounting personnel of high quality. Accounting as an important source of information must undergo major changes in response to this demand. Therefore must from the curriculum structure system, the curriculum content and the teaching method and so on