成本会计课程教学改革探究

<正>成本会计课程在会计专业课中是非常重要的,与会计专业的其他课程相比,成本会计具有实务性强、计算方法复杂等特点。目前在该门课程的学习中由于教与学等多方面的原因,学生对成本会计知识的掌握相对比较薄弱,因而提高成本会计的教学质量、创新教学方式、方法是成本会计教学工作中需要解决的问题。一、成本会计教学中存在的问题(一)教材相对落后。近年来,战略成本管理、作业成本法等新的成本会计理论研究成果不断出台,而目前市场上见到     

独立学院成本会计课程改革探析

成本会计是高校会计学专业课程体系的重要组成部分,是实践性很强、应用范围很广的一门课程。这门课程的教学目的是要求学生掌握成本核算和成本分析的基本方法,能将成本会计知识运用于企业成本管理活动。目前,独立学院成本会计教学中普遍存在着教材内容缺乏针对性、教学方法单一、不重视实践教学等诸多问题。如何对成本会计教学进行改革是独立学院在培养应用型人才道路上所面临的重要课题。     

浅谈成本会计教学中的注意事项

成本会计是会计专业的一门主要课程，在会计学科体系中具有重要地位。文章分析了成本会计课程的内容和特点，并提出了改进成本会计教学的建议，以期对提高会计教学水平有所帮助。     

高职院校《成本会计》教学改革探析

成本会计是一门专业性和实践性很强的学科。本文阐述了成本会计课程的特点,指出了成本会计教学中存在的问题,并针对问题提出了改革成本会计教学的相应策略。     

成本会计教学旅游方向化改革研究

成本会计是会计专业的主要课程,也是核心课程之一,在会计工作中起着举足轻重的作用。要使成本会计教学与旅游相结合还存在着很大的问题,特别是关于成本的计算方法。所以,要在有限的时间内既掌握好成本会计这门课程又可以与旅游企业相结合,就要求我们应该采取有效的教育改革措施,培养出既满足实际要求又具有管理能力的会计人才。成本会计教学旅游方向化的改革更是势在必行。     

管理会计与成本会计课程教学内容改革研究

<正>成本会计与管理会计作为高校财务管理和会计专业的核心课程,这两门课程的交叉重叠的内容比较多,以至于目前有的高校编写的教材和课程设置将它们合并在一起,统称"成本管理会计"。本文认为两门课程不宜合并。本文从历史发展背景分析两门课程交叉重复的原因,指出两门课程不宜合并的理由,并提出成本会计和管理会计两门课程教学内容重新设计的基本设想。     

浅谈成本会计教学改革

一、成本会计教学现状成本会计是一门理论性较强、实践应用性突出、方法体系复杂的专业课程。成本会计作为会计工作的重要组成部分,在企业管理中起着举足轻重的作用,企业更需要进行准确成本核算与管理,来提高企业自身的经济效益。成本会计在高校的会计专业以及财务管理专业课程体系中已成为一门独立的课程。从目前各高校的成本会计教学来看,主要包含这三个方面:第一、通过对各种生产要素费用、辅助生产费用和制造费用的归集和分配及时而准确地进行成本核算;第二、进行成本报表的编制与分析,为企业内部管理需要提供信息;第     

成本会计课程教学改革探析

成本会计岗位是企业财会部门非常重要的岗位，成本会计课程也是会计专业的核心课程，会计专业的学生必须熟练掌握成本会计的基本理论和技能。目前高校成本会计课程教学存在着一些有待探究和解决的问题，如财经类高校大多不开设生产工艺类课程，课程教材内容和范围各异，教学方法和教学手段较单一，实训和实践环节较薄弱。可以通过在财经类高校增开有关生产工艺类课程的选修课，科学合理地确定课程教材内容和范围，运用多媒体更新教学手段，加强校内实训课的实务操作演练等途径解决上述问题。     

对《成本会计学》教学内容和模式的探究

<正>一、《成本会计》的教学内容《成本会计》是一门理论性、专业性、操作性较强的学科,是会计学专业的一门主要专业课。一直以来各高校的《成本会计》课程的教学内容大多是对传统加工制造型工业企业的生产过程的各种成本核算方法进行讲解。主要包括     

试析成本会计教学中常见的思维误区

成本会计是会计学专业中一门重要的课程,但在"互联网+"的时代背景下与新的实践严重脱节,教学中存在一些僵化的思维误区。如何改进成本会计课程教学,提高教学效果,值得思考。本文对这些误区进行了深层次剖析,并提出了成本会计教学改进的相应策略。     

基础会计手工实验教学改革的探讨

基础会计手工实验课程是经济管理类院校会计学各专业及相关专业开设的必修课程,是在讲授完会计基础理论之后进行的实验教学环节,与传统的会计基础理论教学相比较具有一定的优势,如增强了学生对会计基础理论和基本知识的感性认识,增强了学生对会计业务的识别、阅读能力等,但在教学中也体现了一些不足,本文从改变传统教学模式、改变传统教学方法、更新教育理念三个方面提出对基础会计手工实验进行教学改革的措施。     

《毛泽东思想和中国特色社会主义理论体系概论》教学研究

本文根据《中共中央、国务院关于进一步加强和改进大学生思想政治教育的意见》和《中共中央宣传部、教育部关于进一步加强和改进高等学校思想政治理论课的意见》为贯彻落实党的十七大精神,针对"毛泽东思想和中国特色社会主义理论体系概论("以下简称"概论)"课程建设与教学,科研与教学方法及实践教学进行全方位的教学方面的研究和论述,同时根据本课程的特点,结合高校思政教学要求,对"概论"课程的教学实施阐述教学体会。     

提高《WTO与中国对外贸易》课程教学质量的思考

《WTO与中国对外贸易》是针对国际经济与贸易专业的学生开设的一门专业主干课程。基于该课程本身的特点,在合理安排该课程基本教学内容的基础上,进行适当的教学内容拓展以及教学方法的延展对教学质量的提高是非常必要的。     

Authors’ Reply: Building Better Retirement Income Models - Discussion by Robert J. Myers; Anna Rappaport,January 1997

Abstract

In recent decades, as the use of derivatives by financial institutions has expanded, the shortcomings of historical cost accounting approaches have become increasingly apparent. Since derivatives can create large exposures to risk that go unnoticed under historical standards, the accounting industry has focused on how to change the standards so that these risks are reflected appropriately in a company’s accounting statements. New standards such as SFAS 115 and SFAS 133 have been adopted in part to achieve this goal. However, both of these standards use a piecemeal approach to risk measurement that may be adding to the problem rather than creating a solution. This paper will use a simple equity-indexed annuity to illustrate the problem with historical cost accounting and with the standards that have been adopted to correct it. The paper then argues that the only legitimate means of reflecting risk properly on a company’s accounting statements is to adopt full fair value accounting for all assets and liabilities on the company’s books.     

思想政治理论课实践教学的内涵及特征探讨

实践教学作为思想政治理论课课堂教学的延伸和补充,有其特定的涵义。它是在思想政治理论课教师的指导下,以思想政治理论课理论知识为依托,通过学生对社会实际生活的直接参与和体验,使其主观世界得到感性的再教育和主体能力得以优化的过程。它既区别于思想政治理论课课堂教学,又不同于一般的社会实践活动,同时又与两者存在着密切的联系。它具有实践性、综合性、开放性、自主性、合作性和多样性等方面的特征。     

Accrual Accounting,Informational Sufficiency,and Equity Valuation

This paper studies accrual accounting and equity valuation in the context of a firm that makes repeated and overlapping investments in productive capacity. The analysis identifies a particular accrual accounting (depreciation) rule that is termed replacement cost accounting because the book value of existing capacity assets is set equal to the value that such assets would have if a competitive market were to exist for used assets. It is shown that replacement cost accounting aggregates past investment decisions of the firm without a loss of value‐relevant information. The intrinsic value of the firm can then be expressed as a function of current accounting data and certain parameters of the firm’s operating environment. Further, it is shown that replacement cost accounting is essentially the only accounting rule with this informational sufficiency property.     

《国际贸易实务》课程开展双语教学的意义和模式

目前我国大学的双语教学是指以两种语言作为教学媒介的系统,其中除母语外的另一语言不仅作为教学媒介部分或全部地运用到非语言学科中,而且在教学过程中,要求学生逐渐基本掌握它,同时要在教学中对该学科的不同文化进行比较学习,以获得该学科先进的、系统的知识,来进行学科教育的一种教学方法组合。开展双语教学,是培养国际化人才的需要,是提高学生综合素质的需要。本文重点分析了《国际贸易实务》课程开展双语教学的必要性、可行性和教学方法。     

Americanism and financial accounting theory – Part 3: Adam Smith,the rise and fall of socialism,and Irving Fisher's theory of accounting

A previous paper (Part 1) rejected the conventional wisdom that America was ‘born capitalist’ and the historians’ consensus that it had become capitalist by the early-19th century; another (Part 2) rejected Chandler's thesis that the ‘modern business enterprise’ brought a ‘new form of capitalism’ to America from the 1840s. The accounting evidence suggests that America began to make the transition to capitalism around 1900 in a period of intense conflict between ‘capital and labour’ generated by ‘big business’ from the 1880s, a process not completed until the 1920s. This paper (Part 3) examines the consequences for America's political ideology and financial accounting theory. America's exceptional transition, it argues, explains the history of its political ideology, and this history explains Irving Fisher's theory of accounting. Section A argues that America lagged behind Britain because it started from a society of simple commodity producers and semi-capitalists, which created an exceptional ideological problem for its ruling elite. Big business generated hostility from workers, farmers and small employers – expressed in labour movements, ‘populism’, socialism, and ‘progressivism’ – and created an ideological problem by contradicting the ‘independent producer’ ideology of workers and farmers, and the ‘individual liberalism’ of small manufacturers and merchants, both underwritten by Adam Smith's Wealth of Nations. The paper argues that Smith's theory of price articulates as semi-capitalist accounting, which explains his popularity in America until the appearance of big business in the 1880s. Socialism and progressivism became political forces in America from 1900 to around 1920. Progressivism produced ‘corporate liberalism’, the ideological counter to socialism that corporations could be made ‘socially responsible’ by government regulation and ‘publicity’ to ensure they earned only ‘fair’ returns, but this left two problems. First, socialists argued that no profit was ‘fair’, and second, fear of the ‘labour danger’ made American financial reports secretive and conservative. Section B argues that Irving Fisher responded to these problems with a theory of accounting, which he developed as a refutation of Marx and the American brand of socialism advocated by Eugene Debs, the threateningly successful presidential candidate of the Socialist Party of America. An important but neglected reason for socialism's abrupt collapse around 1920, it argues, was that the socialists lost the intellectual argument with the middle classes, and that Fisher's theory played an important role in this defeat. Fisher was a vigorous self-publicist, strongly influenced the teaching of economics and accounting in the universities and, the paper argues, changed the language of American accounting. Fisher claimed that accounting practice supported his theory of ‘capital’ and ‘income’, but the paper shows he did not understand double-entry bookkeeping or the accountants’ ‘cost theory of value’, and therefore divorced accounting from the reality of business transactions. As his theory underlies the FASB's framework, the paper concludes that Fisher's legacy to the world is a pathological theory of financial accounting.     

Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets

Taking Modell's [(2014) The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103] ‘societal relevance of management accounting’ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a post-colonial neoliberal state's use of cost-saving experiments and the resultant emancipation of the individuals involved. It conducts a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian post-colonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze's and Zigmund Bauman's ideas on post-panoptic societies: old confinements are being problematised and new flexible, ‘liquid’ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organisational constituency.     

高等教育成本核算问题的探讨

高等学校作为以教学科研活动为中心的事业单位,虽然不像企业那样直接从事物质资料等有形产品的生产和销售,但同样存在"投入"与"产出"的经济活动,本文通过对高校教育成本概念的界定,成本项目的设立,以及对在教育成本核算中遇到的一些特殊情况进行了初步的探讨,以期对高校建立成本核算制度,实行成本管理有所裨益.