《企业会计准则》、《企业财务通则》的颁布,标志着我国企业财会制度重大的改革;同时也对会计教育工作提出了新的、更高的要求。为了适应我国发展社会主义市场经济的需要,对高等学校会计专业的课程设计得是否科学、包含的内容是否合理,直接影响到跨世纪会计人才的素质。高等学校会计专业课程应当如何调整、内容应当如何改革呢?现提出以下几点意见:在课程设置上,除了本身要具有科学性和鲜明的时代性,以及理论教育的超前性外,要更加注意“拓宽基础,淡化专业,重视应用”。在课程内容上坚决杜绝过去那种紧跟会计制度变化,重复“制度加说明,再加范例”的情况,必须遵循会计科学自 The promulgation of “Accounting Standards for Business Enterprises” and “General Rules for Corporate Finance” marked a major reform in the accounting system of enterprises in our country. At the same time, new and higher requirements for accounting education were put forward. In order to meet the need of developing socialist market economy in our country, whether the curriculum of accounting major in colleges and universities is scientifically designed or not and whether the content is reasonable or not has a direct impact on the quality of accounting talents in the new century. How to reform the course of accounting major in colleges and universities? How to reform the content? Now we put forward the following opinions: In the course of curriculum setup, we should pay more attention to the setting of courses besides their own scientific and distinctive modernity and the advance of theoretical education “Broaden the foundation, downplay professional, emphasis on application ”. In the content of the course, we resolutely put an end to the situation that followed the changes in the accounting system, repeated the “system plus explanation, plus an example,” and must follow the principles of accounting science