会计教育作为一种终身教育,与经济体制改革和会计改革息息相关,尤其是在经济飞速发展的21世纪,会计教育水平的高低将直接影响到国民经济的发展。所以,会计教育改革已成为目前世界各国公认的紧迫问题。本文拟就如何强化素质教育培养跨世纪高等会计人才问题做些探讨。 Accounting education as a lifelong education is closely related to economic system reform and accounting reform. Especially in the 21st century with rapid economic development, the level of accounting education will directly affect the development of the national economy. Therefore, the reform of accounting education has become a recognized pressing issue in all countries in the world. This article intends to strengthen the quality of education and training of higher century accounting personnel to do some discussion.