摘要
进入21世纪后,会计人员所需要的知识结构和能力有了更高要求。因此,新世纪中国高等会计教育应当如何改革与发展,是会计理论界、实务界共同关心的一个热点问题。我们认为,改革是时代的必然要求,而观念变革是各种改革方案得以形成乃至顺利实施的关键。会计教育改革取得成功的前提和关键是会计教育观念上的改革。
After entering into the 21st century, accountants are required to perfect knowledge structure and ability. Therefore, in the new century, how to reform and develop China's higher accounting education becomes a hot issue both in theoretical and practical fields. We argue that reform is a necessary requirement of the era, whereas, changing concept is the key point on which all sorts of reform plans depend to form and to implement. The premise and key to succeed in accounting education reform is to reform the accounting education concept.
出处
《安徽广播电视大学学报》
2004年第4期64-67,共4页
Journal of Anhui Radio & TV University
