会计的发展是因应性的,经济越发展,会计越重要。会计教育作为专业技术教育体系的一个重要组成部分,毋庸置疑地是由社会经济发展对会计人才的需求决定的。在迈向知识经济时代的新世纪,会计教育面临着新的挑战。大力培养高级会计人才是一种战略,需要从全局的角度、从长远的角度把握。从某种意义上来说,当前,会计人才是决定我国企业发展成败的一个关键性因素。但是,高级会计人才在我国还真是缺口不小,缺的不仅是数量,更重 The development of accounting is due to the more economic development, the more important accounting. Accounting education, as an important part of the system of professional and technical education, is undoubtedly determined by the demand for accounting talents in the socio-economic development. In the new century of the era of knowledge economy, accounting education is facing new challenges. It is a strategy to vigorously develop senior accountants, which requires a long-term perspective from the overall perspective. In a sense, accounting personnel are the key factors that determine the success or failure of the development of Chinese enterprises. However, the senior accountants in our country really is not a small gap, the lack of not only the number of heavier