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国运兴衰,教育为先。会计队伍素质的提高有赖于会计教育水平的提高。今天的大学毕业生将成为明天会计战线上的中坚力量。由于会计改革对会计教学提出了新的要求,会计教育改革的深化势在必行,如何培养出适应于社会的高质量会计人才,已成为会计教育界面临的核心课题。由中国人民大学会计系倡议并开展的会计本科教学情况调查,面向全国各类综合性大学、财经院校、工科院校所属的会计系、会计专业,于1995年1月中旬开始,通过调研专业教学计划和发放问卷的形式,对我国会计教育的现状做了一次初步调查。
Prosperity and decline of the country, education first. The improvement of accounting team’s quality depends on the improvement of accounting education. Today’s college graduates will be the backbone of tomorrow’s accounting faction. As accounting reform puts forward new requirements for accounting teaching, the deepening of accounting education reform is imperative. How to cultivate high-quality accounting talents that adapt to the society has become the core issue facing accounting education. A survey of undergraduate accounting under the guidance of the Accounting Department of Renmin University of China is conducted by the Accounting Department and Accounting Department of various comprehensive universities, financial institutions and engineering colleges in the country. Since mid-January 1995, Teaching plan and issuing questionnaires in the form of accounting education in China made a preliminary investigation of the status quo.