【摘要】 会计教育制度创新面临着四大传统观念的困扰:教育目标、教育手段、评价体系以及对学生思想道德教育的实施等。因此,长期以来会计教育界与会计实务界之间存在着种种隔阂,解决此问题的关键是从体制入手,根本解决会计教育的问题。会计教育体制改革要从教与学两方面着手,解决信息流通、实践环节、评价机制等问题,最终达成会计教育与会计实务之间沟通和良性循环。更多还原

【Abstract】 In the perplexity of four tranditional thoughts in the object of education, the means of education, the assessment system and the execution of moral education which affect the innovation of accounting educational system, there exist many cleavages between accounting education and its practice. The way out of the dilemma is the reform of the fundamental structures so as to resolve the problems of accounting education thoroughly. The innovation of the accounting educational system should be initiated with teaching and learning, to be followed by solution the problems such as currency information, accounting practices and the assessment system, in order to realize sound communication between accounting education and accounting practice.更多还原