根据国家教委颁布的普通高等学校专业目录,会计专业本科统一称之为“会计学专业”,本文所说的会计学专业即指会计专业本科。前一时期,笔者因工作关系看了几份名牌大学的招生简章,其中关于会计学专业的培养目标的表述大同小异,都是在“高级会计人才”前冠以若干修饰词。笔者以为这一提法过于笼统,过于模糊,往往会造成各种误解甚至失误。 According to the State Education Commission promulgated the general professional directory of colleges and universities, accounting undergraduate unified undergraduate called “accounting professional”, this article refers to the accounting profession refers to the accounting undergraduate. In the previous period, the author saw some enrollment brochures of prestigious universities because of working relationships. Among them, the statements about the training objectives of accounting major were all similar, with some qualifiers in front of “senior accountants”. I think this formulation is too general, too vague, often resulting in misunderstandings or even mistakes.