CAJ | 학술논문

　　近些年来，随着我国教育体制改革的不断深入，在教学理念和教学方法上都发生了巨大的转变，尤其是基于义务教育基础之上的首付教育的日渐增多，对于我国传统教育模式产生了较大的冲击。而从会计教育体系方面来说，传统的会计教育体系模式下，经费收支作为教育体系理论建设的形势已经无法适应当前教育体制的转变，因此需要利用资金循环体系理论为基础，构建新型的教育会计体系，以此促进我国教育投资的良性发展。本文就主要针对以资金循环理论构建教育会计新体系的相关问题进行简单的探讨。
　　근사년래，수착아국교육체제개혁적불단심입，재교학이념화교학방법상도발생료거대적전변，우기시기우의무교육기출지상적수부교육적일점증다，대우아국전통교육모식산생료교대적충격。이종회계교육체계방면래설，전통적회계교육체계모식하，경비수지작위교육체계이론건설적형세이경무법괄응당전교육체제적전변，인차수요이용자금순배체계이론위기출，구건신형적교육회계체계，이차촉진아국교육투자적량성발전。본문취주요침대이자금순배이론구건교육회계신체계적상관문제진행간단적탐토。
In recent years, with the continuous reform of China's education system, teaching ideas and methods have changed greatly, which has a great impact on traditional mode of educa-tion. From accounting education system, traditional education system can no longer adapt to the changes of the current educa-tion system, so we need to use the capital turnover theory to con-struct a new accounting education system, so as to promote the healthy development of China's education investment. This paper mainly discusses relevant issues.