高等会计教育的几个问题分析

通过对会计教育环境的变化、高等会计教育目标、会计学科体系、教学活动实施、实验教学和实践环节、会计诚信等几个方面的问题分析,指出影响高等会计教育发展的首要症结是：会计实务界与会计教育界的联系机制缺失。

Analyses of Several Problems with High Accounting Education

Through the analysis of such problems as the change of the accounting educational environment,the objec- tive of high accounting education,the accounting system,the implementation of teaching activities,teaching experi- ments and the practice,accounting sincerity,etc.,the author points out the primary crux that checks the develop- ment of high accounting education is:the lack of the mechanism between the accounting education circle and the ac- counting practice circle.