美国会计教育将终身学习的教育观念作为会计教育改革的基本指导思想。终身教育作为一种新的教育理念,它对美国会计教育改革起着举足轻重的作用。近年来我国教育界提出了终身教育观念,然而反思我国近年来的会计教育发展,终身教育理念并未完全深入人心,尤其是高职会计教育。美国会计终身教育观的实施给我国高职会计教育提供了有益的启示。 American accounting education regards the concept of lifelong learning as the basic guiding ideology of accounting education reform. Lifelong education, as a new concept of education, plays a decisive role in the reform of accounting education in the United States. In recent years, China’s education community has put forward the concept of lifelong education. However, in light of the development of accounting education in our country in recent years, the concept of lifelong education has not fully reached the hearts of the people, especially accounting education in higher vocational education. The implementation of the concept of American accounting longevity education has provided useful enlightenment to the accounting education of higher vocational education in our country.