应用型本科院校会计教育改革要适用于经济社会发展变革背景。我国未来具有创业型经济发展形态的趋势,据此,我们应当从理论视角对创业意识导向和创业教育与会计专业教育融合角度对会计教育改革进行分析,提出社会创业资源的有效开发、专业与创业教育的融合、创业教育特色的体现的会计教育方式等改革思路。 Applied accounting college education reform should be applied to the background of economic and social development. Based on this, we should analyze the reform of accounting education from the perspective of entrepreneurship-oriented and the integration of entrepreneurial education and accounting major education from the theoretical perspective, put forward the effective development of social entrepreneurship resources, professional and entrepreneurial Education integration, entrepreneurial education embodies the characteristics of accounting education reform ideas.