Transformation and Development of Accounting Education Based on Supply-side Reform

The transformation of accounting education under the structural reform of supply side is the transformation from financial accounting to management accounting, which helps supply side realize the reform goal of "three go, one fall and one subsidy". In view of the present situation of the teaching of financial accounting specialty and the teaching of management accounting course, countermeasures and suggestions are put forward for the transformation and development of accounting education: changing concepts, establishing the concept of "value added"; constructing a perfect curriculum system of management accounting; perfecting the practical links of training the application ability of management accounting; and putting forward higher requirements for the educators of management accounting through the reform of "supply side"; improving the evaluation system of management accounting professionals. In the process of our country's sustainable economic development, the supply-side reform has injected new vitality into the current stage of economic development. The supply-side reform can optimize the current economic structure, improve the allocation of various elements, and lay the foundation for sustainable economic development. Under this background, it undoubtedly brings certain influence to the development of accounting profession. If the accounting profession wants to develop continuously, it must reform and transform based on the demand of supply-side reform. 1. Demand and Challenge of Accounting Professional Development Transition from the Perspective of Supply Side 1.1 Transforming demand of accounting professional development from the perspective of supply side Supply-side reform mainly emphasizes the adjustment of production structure and mode, the promotion of overall productivity, the protection of market freedom, and the rational allocation of resources. From the perspective of supply side, enterprises should systematically re-estimate and analyze their own operating ability and the way to make profits, which requires more stringent professional competence of accounting talents. Under this background, accounting graduates can not effectively and reasonably use various accounting knowledge to carry out financial work; and accountants with working experience are extremely scarce, unable to meet the actual needs of society. 2019 International Conference on Arts, Management, Education and Innovation (ICAMEI 2019) Published by CSP © 2019 the Authors 551 With the sustainable development of supply-side reform, in order to promote the sustainable development of social economy, we must reform the accounting profession to provide high-quality professionals for the development of society. From the perspective of supply side, accounting profession is also facing more serious challenges. In order to promote social progress and meet the actual needs of society, it is necessary to reform and improve the accounting profession. In the initial stage of accounting system, the accounting major should thoroughly study the requirements of the supply side, synthesize the actual situation of accounting major, pay attention to the reform and reorganization of teaching materials, and formulate a perfect and scientific teaching mode based on the actual situation. Only in this way can the chivalrous delivery promote the sustainable development of accounting major. 1.2 Challenges for accounting specialty from the perspective of supply side Under the background of supply side, it directly affects the depth and dimension of accounting information, expands the boundaries of accounting, pays more attention to the development of financial accounting, and pays more attention to financial accounting and management accounting under the background of supply side. At the same time, the supply side pays more attention to the efficiency and cost of accounting information. In the continuous development of network technology, big data and Internet of Things, it also effectively improves the accuracy and timeliness of accounting information, and fundamentally reduces the cost of accounting information. The supply side directly affects the efficiency of accounting information utilization.While providing accounting information, the providers of accounting information should fully analyze the utilization of accounting information. Only by highlighting the value and role of accounting information, can the utilization efficiency of information be improved. In practice, we should not only solve various problems through accounting information, but also highlight the problem of accounting information to solve trust. The effective use of accounting information can provide more perfect information value-added services. 2. Analysis of Accounting Employment Prospect from the Perspective of Supply-side Reform Figure 1.Analysis of Accounting Employment Prospect from the Perspective of Supply-side Reform As shown in figure 1, a detailed analysis is presented below.