与我国市场经济体制建设和会计改革方向相适应，成人高校会计专业大专学历教育目标，应是培养具有一定市场经济理论和现代企业管理知识，熟练掌握现代会计理论、原则、方法和技能的，适应企业需要的，实用型的会计信息提供者和分析使用者。一、会计学科体系现状我国成人高校会 With China’s market economy system construction and accounting reform in line with the direction of the adult college accounting professional education diploma education should be to cultivate a certain market economy theory and modern enterprise management knowledge, master the modern accounting theory, principles, methods and skills, adaptation Business needs, practical accounting information providers and analysis of users. First, the status of accounting discipline system China’s adult colleges and universities will be