The principal part of accounting education in the period of the Republic of China is composed of public-run and private-run accounting education system, which formed the main forces of accounting education, as well as the active driving force of reform in accounting system. 中华民国时期的会计教育事业的主体是由公办会计教育和民间会计教育两个方面组成的,他们是会计教育的主力军,也是会计改革的推动者。