This paper defines and explains mulit-level teaching of Accounting major, points out the necessity to carry out the teaching reform and explores the feasibility of the reform in deep level using the theory of antinomy.

• 本文对会计专业分层次教学概念进行了界定和诠释，指出了会计专业分层次教学的必要性，并借助“二律背反”逻辑,对会计专业分层次教学的可行性作了较为深入的探讨。