Study on the Development Ideas of Accounting Major Education in China from the Perspective of Supply-side Reform

The education supply-side reform plays a critical role in ensuring talents cultivation and intellectual support for economic and social development in China. After undergoing the period of extensive development which much attention was paid to the quantity and scale of talents cultivation, the accounting major education in China has entered into a new period of internal development which focuses on the structure and quality of accounting talents, and now China is in urgency need to extend a supply-side reform in the field of accounting major in higher education. In the perspective of supply-side reform, this paper rediscovers the development status of accounting major and figures out the contradiction between "overall supply surplus" and "effective supply shortage" of accounting talents cultivated by colleges and universities, and the increasingly prominent problem of structural mismatch between supply and demand. The development ideas are proposed based on this situation to meet the demand: First, optimize the supply structure of accounting major in higher education, second, crack the institutional constraint and adjust the power structure of higher education; third, innovate training mode to upgrade the quality of accounting graduates.