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在现阶段,我国的会计基础教育表现为会计集中核算与财政国库集中支付下的现代基本教育财务模式,在这种市场经济体制环境之下,就必须要求会计工作人员需要具备较高的职业素质、操作技能。当前国内许多会计工作人员的基本职业素养达不到实际工作的要求,为了更好适应国家的财政改革,改变当前的会计基础教育薄弱的现象,更好的适应财务的发展需求,针对当前会计基础教育模式及其发展现状,阐述其今后的发展思路,挖掘出改革方向。
At this stage, the basic education in our country shows the centralized financial accounting and the modern basic education financial mode under the centralized treasury payment. Under the market economy system environment, we must require the accounting staff to have high professional quality , Operating skills. At present, many of the accounting professional staff in our country have failed to meet the requirements of practical work. In order to better adapt to the national fiscal reform, to change the current weak foundation of accounting basic education and to better meet the development needs of finance, the current accounting basis Education mode and its development status, expound its future development train of thought, dig out the reform direction.