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着对世纪的到来，会计信息影响、规范社会经济发展的作用日趋广泛；同时，信息技术革命和知识绝济发展等经济环境的变化．促讲了国内外对会计教育的改革。以美国为代表的西方国家认80年代后期就开始了会计教育改革。1986年美国会计学会的“未来会计教育架构、要旨及范围委员会
With the advent of the century, the influence of accounting information and the regulation of social and economic development have become increasingly widespread. At the same time, changes in the economic environment, such as the revolution in information technology and the development of knowledge and economy, have taken shape. Promote the reform of accounting education at home and abroad. The western countries represented by the United States started to reform the accounting education in the late 1980s. 1986 Accounting Institute of the United States "future accounting education architecture, essentials and scope committee