本科会计专业课程体系优化设计研究

市场经济的迅猛发展，使得社会对会计人才的素质和能力提出了更新、更高的要求。我国的本科会计教育在课程设置上还存在着诸多弊端。课程整体结构不合理，课程设置缺乏整体规划，注重理论知识传授，忽视能力、素质培育。优化本科会计专业课程体系，应树立以培养能力为本位的课程观，以满足社会需求为核心，建立四位一体的模块化课程体系，使学校的培养目标符合社会的需要。

On Optimization and Arrangement on Curriculum System of Accounting Major

With the development of market economy, the society needs more accounting talents with quality and ability. However, there are many problems in curriculum arrangement of accounting major for undergraduates, such as irrational in curriculum structure, lack of overall planning in curriculum arrangement, valued theoretical knowledge, ignoring the cultivation on ability and quality. To optimize curriculum system of accounting major, we should focus on ability development and social demand to establish modularized course system combined four aims to meet the need of the society.