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| 改革会计教学培养学生会计职业判断能力 | |
| 引用本文： | 郑秀芳,黄俊超,方舟.改革会计教学培养学生会计职业判断能力[J].经济研究导刊,2011(1):250-251. |
| 作者姓名： | 郑秀芳 黄俊超 方舟 |
| 作者单位： | 1. 莆田学院管理学院,福建莆田,351100 2. 福建农林大学经济管理学院,福州,350002 3. 集美大学诚毅学院,福建厦门,361000 |
| 摘 要： | 会计学专业学生职业判断能力培养是会计改革和制度变迁的需要,是会计人员必须具备的基本素质,是会计专业学生应具备的基本能力。新会计准则加大了会计处理的选择空间,对会计人员的职业判断能力提出了更高的要求。如何培养出具备较强的职业判断能力的会计人才,是会计教学中面临的新课题。要培养学生的会计职业判断能力,会计专业教学必须改变传统的教学思维和教学方式,要求教师转变思路,积极研究和探索培养学生职业判断能力的具体方案,贯穿于会计专业教学各环节和全过程。 |
| 关 键 词： | 会计职业判断 会计教学 教学内容 |
Accounting Education Reform Ability of Students to Determine the Accounting Profession |
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| ZHENG Xiu-fang,HUANG Jun-chao,FANG Zhou.Accounting Education Reform Ability of Students to Determine the Accounting Profession[J].Economic Research Guide,2011(1):250-251. | |
| Authors: | ZHENG Xiu-fang HUANG Jun-chao FANG Zhou |
| Institution: | ZHENG Xiu-fang1,HUANG Jun-chao2,FANG Zhou3(1.College ofManagement,Putian University,Putian 351100,China,2.College of Ecconomy and Management,Fujian Farming and Forestry University,Fuzhou 350002,3.College of Chengyi,Jimei University,Xiamen 361000,China) |
| Abstract: | Accounting Professional Judgement Ability students accounting reform and institutional change is the need for accounting personnel must possess the basic quality of the accounting profession should have the basic ability of students.New accounting standards has increased the choice of accounting treatment,to determine the capacity of professional accountants put forward higher requirements.How to cultivate a professional with a strong ability to judge the accounting personnel,accounting teaching face a new ... |
| Keywords: | accounting profession judgment accounting teaching teaching contents |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |