在日益复杂的商业环境和交易方式下,会计人员必须具备与环境要求相适应的专业知识和业务能力才能出色地完成本职工作。通过对会计人员和企业的问卷调查,分析企业需求和会计人员自身能力现状间的差距,剖析差距产生的深层原因,提出了能力需求导向的我国会计人才培养模式及相关政策建议。%With the increasing complexity of business environment and trading mode, accounting talents must possess professional knowledge and professional ability so as to complete their jobs nicely. Through the questionnaire survey of accounting talents and enterprises, this paper analyzes the gap between the enterprise need and the current situation of accounting talents ’ self-ability, and the deep causes which lead to the gap. In the end, this paper puts forward the accounting education mode under the ability demand orientation and relative policy suggestions in our country.
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