２１世纪即将来临，这是一个科技日新月异、经济竞争更为激烈、由工业经济向知识经济社会迅速转化的新世纪。高水平的管理和高素质的管理人才将越来越成为决定经济竞争成败的一个基本因素。高等学校的会计教育是培养高素质工商管理人才的重要阵地，为了培养适合新世纪经济... The 21st century is approaching. This is a new century in which science and technology are changing with each passing day. The economy is more competitive and the industrial economy is rapidly transformed into a knowledge-based society. A high level of management and high-quality management personnel will increasingly become a decisive factor in the success or failure of economic competition. Accounting education in colleges and universities is an important front for training qualified personnel of business administration and management. In order to cultivate a new economy suitable for the new century,