Based on analysis of current situation of higher education and economic development in china , this paper puts forward with the viewpoint of differentiated education objectives for bachelor of accounting and further studies the education patterns for bachelor of accounting in order to realize the differentiated education objectives 摘要本文通过分析目前中国经济发展与高等教育的现状,提出会计本科教育目标多元化的观点,并进一步研究实现会计本科教育目标多元化的会计本科教育模式。