本科会计教育目标研究

展示了我国建国以来会计教育目标确立和发展的过程，介绍了美国对构建本科会计教育目标的探索，提出了建构会计教育目标的原则，将会计本科教育的培养目标表述总结为：培养通晓会计基本理论，精通会计业务，熟知国际会计惯例，具有高尚道德品质和修养、广博知识技能、较高外语和计算机水平、较强学习能力与创新能力，适应实际工作需要的复合型人才。

Research into the education goal of accounting of four-year programme

This paper reveals the course of the establishment and development of accounting education since the founding of the People's Republic of China,introduces the exploration into American establishment of the education goal of accounting of four-year programme and puts forward the principle of establishing the education goal of accounting.The education goal of accounting of four-year programme can be summarized as follows: to train the compound talents who are expert in basic accounting theory and accounting profession and familiar with international accounting customs,who have lofty moral character and attainments with wide knowledge and skills and high level of a foreign language and computer as well as strong learning ability and innovative ability.