会计学科蓬勃发展,迄今为止,已形成了一个庞大的会计学科群。如工业会计、商业会计、预算会计,以及近几年出现的责任会计、人力资源会计等等。但是,我们始终没有能从总体上认识这个繁杂的会计学科大家族。传统的会计学科体系是在单一的培养目标(记帐、算帐、报帐)的情况下,由簿记学科体系修补而成的。各门学科,主要是按国民经济各部门对会计的不同要求来划分,主要有会计学原理和部门会计学。会计学原理主要阐述会计的基本理论、基本知识和基本方法;部门会计学主要阐述国民经济各部门会计工作的具体理论和方法,而部门会计学又分为工业会计学、商业会计学、农业会计学、基本建设会计学等。我国财经院校会计学专业会计学科体系,在相当长的时期内,都是以会计学原理为先行课,然后按部门设立专业会计。根据前几年对会计教学改革的讨论意见,多数同志认为按部门设置的各门专业会计课之间,颇多重复。对于会计教学的课程设计,尚缺乏较系统的研究。严峻的现实和来自西方国家会计理论的不断震荡,不少院校已经在这方面进行了一些改革。如为了改变课程内容陈旧现状,增设 Accounting disciplines flourish, so far, has formed a huge accounting discipline group. Such as industrial accounting, commercial accounting, budget accounting, and accountability in recent years emerged accounting, human resource accounting and so on. However, we have never been able to recognize this complicated family of accounting disciplines as a whole. The traditional system of accounting disciplines is repaired by the bookkeeping discipline system under a single training goal (accounting, accounting, reimbursement). Various disciplines, mainly by the various departments of the national economy on the different requirements of accounting to divide, there are accounting principles and departmental accounting. Accounting principles mainly elaborated the basic theory of accounting, basic knowledge and basic methods; departmental accounting mainly elaborated the specific theory and method of accounting work in all sectors of the national economy, and departmental accounting is divided into industrial accounting, business accounting, agricultural accounting Studies, Capital Construction Accounting, etc. For a long period of time, the accounting professional accounting system of our country’s finance and economics colleges and universities is based on the principle of accounting as the first class, and then set up professional accounting by department. According to the opinions of the previous few years on the reform of accounting teaching, most comrades think that there is a lot of repetition among various specialized accounting courses set up by departments. There is no systematic research on the curriculum design of accounting teaching. The grim reality and constant turbulence from the accounting theory of Western countries have led many institutions to carry out some reforms in this regard. Such as in order to change the course contents of the old situation, additional