【摘要】 会计人员的知识结构和能力，是随着社会经济发展的需要而变化的。随着21世纪的来临，会计人员所需要的知识结构和能力将更加深化和综合化，会计教育正面临着新的挑战。通过比较研究和理论分析，会计教育的目标应定位于复合型专业人才的培养上，21世纪的会计人才需要具备五种知识、六种能力，同时应该按照4:3:3的比例配置专业知识、基础知识和一般性财经知识，并采取有效措施解决能力训练以及有关课程之间的重复问题。更多还原

【Abstract】 The accountant’s knowledge structure and ability should be adapted for economic development. Accounting education is facing a challenge as the accountant in the 21st century needs comprehensive structure and ability-- 5 types of knowledge and 6 types of abilities are required, and specialized knowledge , basic knowledge and general financial knowledge should be acquired in the proportion of 4 to 3 to 3. By comparison and analysis, accounting education should aim at training versatile specialists and , measures should be taken to promote ability training and to deal with the duplicate parts of the related courses.更多还原