In recent years,professional teaching standard of accounting has deen improving continuously pushed dy the reform of education system and the market economy,it has also made many achievements in the innovative models of education and the institution-duilding. However,under the current teaching system,to a certain degree, talents trained in colleges and universities can not meet the employment needs of enterprises. Comdine with the real-ity of accounting education in colleges and universities in our country,this paper analyses the prodlems and causes of undergraduate accounting teaching dased on the investigation of the present situation of the talents training in ac-counting major. The results shows that in the present education system,the students are in a high stress situation, lack of motive power,and the discipline planning is unreasonadle. So this paper proposes that we should rethinking the education environment,the disciplines,international cooperation and the evaluation system of accounting major in colleges and universities focuses on the educational philosophy of“competency-dased”.%近年来，我国会计专业教学水平在教育体制改革和市场经济推动下不断提高，在创新教育模式与体制建设上也取得诸多成就。但现行教学体系，又使高校培养的人才在一定程度上无法满足企业用人需求。文章结合我国高等院校会计教育实际，通过调研在分析现有会计专业人才培养现状的基础上，对高校本科会计教学面临的问题及成因进行分析，发现存在教育环境压力过大、内部动力不足、学科规划不合理等问题，提出运用“能力本位”的教育理念对高校会计专业教育环境、学科建设、国际合作和评价体系等进行再思考。
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