应当重视会计人才的素质教育

随着改革开放的进一步深入 ,社会对会计人才的培养提出了新的要求。要改变目前重理论轻实践 ,重专业轻道德修养等状况 ,就要重点培养学生的创造、适应能力和思想文化品位 ,要改革教学方法 ,增加学生实践机会 ,同时也应当提高教师素质

Attaching more importance to the quality education of the trained accountants

This paper concerns itself with the discussion about the new approaches to the training of accountants. The author argues in this paper that in the present training program, the learning of theoretical and professional knowledge are given too much importance while the developing of practical ability and moral conscience are being neglected. And this situation should be changed to meet the new demands required of the accountants by the deepening of the social reform and open door policy. According to the author, the direction of the new training program should be placed on developing students' creativity, adaptability, and moral conscience, which can be accomplished by reforming the teaching approaches, increasing chances of practice as well as enhancing the quality of the teaching staff.