经济体制改革推动并引起了会计改革的连锁反映,也是对会计教学工作的挑战。四化建设的进展,需要财经院校输送大批的合格的经济管理人才。会计教学如何改革,才能适应经济体制改革的迫切需要,这是值得我们每个会计教学工作者深思的问题。笔者谨以本文作为引玉之砖,旨在推动会计教学改革的 The reform of economic system has promoted and caused the chain reaction of accounting reform, which is also a challenge to the teaching of accounting. The progress of the four modernizations requires that a large number of qualified economic management personnel be sent by financial institutions. Accounting teaching how to reform in order to adapt to the urgent need of economic restructuring, which is worth our every accounting teaching workers pondering questions. I would like to take this article as the lead of the brick, designed to promote accounting teaching reform