目前會計教育的問題主要還是在於產學之間的互動不足，以及對未來會計人員所應具備之能力存在認知上的差異。本研究是從大學會計學系教師的角度探討學生在技術技能、智能技能、溝通技能及團隊技能的表現，並比較普通大學與技職校院學生在此四項技能表現上的差異，在分析差異原因之後提出建議，做為未來會計教育改革之參考。
本研究以問卷調查方式，發現教師對學生在技術技能、智能技能及溝通技能表現的滿意度偏低，表示學生的學習態度及外語能力令人憂心。在普通大學和技職院校學生四項技能表現的差異分析中，由於教學重心及教學方式的不同造成學生技術技能、智能技能及溝通技能上的落差，而技職院校學生四項技能的具備程度較低於普通一般大學的學生。
面對當今企業經營環境極具變化與不確定性之挑戰，本研究希望以了解大學會計系學生四項技能具備程度的方式，對我國會計教育未來在課程及教學方式的規劃提出建議，發展學生會計專業所需之理論、技術與分析等技能，進而培育出符合時勢所需的會計人才。
Nowadays, the insufficient communication and different opinion between account-ing educational circles and business companies is the main problem of accounting edu-cation . This study examines students’ technical skill, intellectual skill, communication skill and cooperation skill in terms of accounting teachers. Moreover, we compare the difference on the performance of general and vocational higher education, find the cau-sality and give suggestion to accounting educational evolution.
By means of questionary, we find that teachers doesn’t satisfy the technical per-formance, communication and intellectual performance. In other words, students are poor in studying attitude and foreign languages. Additionally, as a result of unequal method and target, we find that the different performance of students from general uni-versity and vocational college.
To future expand and enrich competence in today’s dynamic business environment, we look forward to give some suggestions or advice to improve our accounting educa-tion and develop accounting experts who have sound theoretical, technical, and analyti-cal skills.
