当前高等会计教育所处环境与以往有了很大不同,它正处于经济全球化、信息化、会计终身教育、高等教育进入大众化的时代。经过几年的扩招,高等教育进入了大众化初级发展阶段。总而言之,上述会计教育环境的变化要求会计人才具有更强的终身学习能力、职业判断能力、综合管理能力,? At present, the environment for higher accountancy education is quite different from the past. It is in the era of economic globalization, informationization, lifelong education in accounting and higher education in the age of massification. After several years of enlarging enrollment, higher education entered the stage of popularization and primary development. All in all, the changes in the accounting education environment require accounting professionals to have a stronger ability of lifelong learning, professional judgment and comprehensive management ability.