高职专业教育与创业教育融合思考

高职专业教育倾向于学生就业能力培养,而创业教育则倾向于学生发展能力的培养,如何将创业教育渗透到专业教育中,成为广大教育工作者共同关心的课题,本文作者对这一问题进行了深入浅出的阐述。     

论会计的知识教育与会计的价值教育

会计的知识教育和价值教育是会计教育的两个基本属性,两者相辅相成,缺一不可,不能相互分割也不可相互替代。会计的知识教育应当由会计的价值教育来引导,而会计的价值教育也需要由会计的知识教育来实现。会计的价值教育不是为了解决会计知识的传承问题,也不是仅仅是为了培养会计专业技能,而是要树立在某些信念之上,以某种特定的终极价值取向为归属的价值观念。在会计知识教育日益强化,而会计价值教育离我们渐行渐远的今天,重视会计价值教育已经是会计工作者所面临的刻不容缓的课题。     

关于会计教学中学生职业判断能力培养的研究

2006年财政部颁布了新的会计准则,会计职业判断空间在不断扩大,会计政策和会计估计的选择权越来越大,日常的交易或事项的会计处理,需要会计人员运用职业判断能力在会计准则允许的范围内灵活地做出判断、选择,这对会计人员的素质提出了相当高的要求,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。     

国际会计准则的走向分析及其启示

本文通过回顾国际会计准则的发展历史,从国际会计准则委员会的努力和欧盟、美国等不同利益集团对国际会计准则的态度等方面,简要分析了国际会计准则的走向及其对我国会计国际协调的启示。     

关于会计人员继续教育问题的研究

随着我国经济的高速发展,会计行业已逐渐和世界接轨,会计人员成为各行各业中必不可少的组成部分。新时代要求会计人员必须与所从事的具体工作岗位及外部实际需求相适应。如何获取新知识,提升自身能力和水平,其重要途经之一就是通过会计人员继续教育来实现。在开展继续教育的同时倒逼主管组织部门不断丰富培训手段、改善培训环境、提升培训水平,从而达到预期效果。     

职业教育与会计职业习惯培养的探讨

社会需求对职业院校会计专业学生提出了更高的要求。会计职业教育应紧密联系学生和社会的实际,强化实践性教学,增加学生参加社会实践的课程,让学生在养成教育过程中锻炼自我,形成良好的会计职业习惯,为今后的会计职业生涯打下良好的基础。     

试论如何加强会计人员职业道德教育

会计职业道德,是会计人员在长期的职业活动中逐步形成和总结出来的,调整会计人员与社会之间、会计人员个人之间、个人与集体利益之间的职业道德主观意识和客观行为的统一。随着我国加入WTO和市场经济改革的不断深化,要求会计市场、会计行业、会计行为必须规范有序,因此加强会计人员职业道德教育就显得十分必要和迫切。笔者就如何加强会计人员职业道德教育,谈一些肤浅的认识。     

关于会计职业教育改革的几点思考

我国的会计职业教育改革之路已经探索研究走过多年,目前的职业教育趋向主要是增强学生的动手能力,满足企业记账、算账、报账的财务核算要求。我国在会计教育改革中,本着理论必须够用、强化技能训练的思路,做出了许多调整。本文主要结合我国会计教学发展历程,同时借鉴国际会计教学的经验对我国会计职业教育谈了一点自己的认识。     

The International Integrated Reporting Framework: Key Issues and Future Research Opportunities

This paper has three main aims. First, the paper introduces the concept of integrated reporting (<IR>) as described by the International Integrated Reporting Council (IIRC). A background to the development of the <IR> concept over the 4‐year period from the inception of the IIRC in 2010 is provided, culminating in the release by the IIRC of a Consultation Draft (CD) of the <IR> framework in March 2013. Second, the paper discusses key issues currently being debated relating to the CD that the IIRC will need to resolve prior to the expected release of their <IR> framework in late 2013. This discussion is based on issues identified and reported to the IIRC by a subcommittee of the International Association for Accounting Education and Research (IAAER) comprised of international accounting academics. Finally, the paper identifies a range of potential research issues relating to the development and implementation of <IR>.     

经济类(非会计学)专业会计与财务知识模块教学改革研究——基于襄樊经济学院的实践

本文认为,经济类(非会计学)专业学生实施会计教育,要从会计与财务管理知识体系的再组织创新研究开始,进行网络环境下会计学课程教材及教学内容体系、教学方法与手段和实验环节等方面改革与实践。构建现代信息技术与课程整合的“主导—主体—主线”探究式教学模式,使经济类(非会计学)学科的学生在学时数有限情况下掌握会计学的基本理论和方法,提高学生创造性地应用会计信息进行经济决策的能力。     

中国会计国际协调:进展、障碍、对策

国际协调是中国会计准则建设的重大命题。文章回顾了中国会计国际协调与改革开放的进程,指出中国会计国际协调进程中的主要障碍,并提出推进中国会计准则国际化的对策。     

经济全球化和会计准则的国际趋同

世界经济的发展早已打破国界,经济已走向全球化。面对世界经济的急速变化,会计作为一种通用的商业语言,始终处于一个动态的、不断发展的过程中,最终走向了会计准则的国际趋同。2005年,欧盟27个成员国、澳大利亚、新西兰、俄罗斯等国约有7000家上市公司均遵循IFRSs编制财务报表。国际会计准则制定机构在2009年进行了改组,世界上越来越多的国家采用了国际财务报告准则(IFRSs)。2010年,IFRSs和美国GAAP之间的主要差异基本消失。我国财政部于2006年2月发布了39项企业会计准则,2010年又发布了《中国企业会计准则与国际财务报告准则持续趋同路线图》,中国会计准则也与IFRSs基本趋同。     

The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture

Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. This study examines the effect of national culture and education on the judgments of Australian (Anglo-Celtic) and Chinese final year undergraduate accounting students in Australia. It seeks to understand whether culture influences student interpretation and application of uncertainty expressions, which are used as recognition and disclosure thresholds in IFRS. Results obtained on the cultural dimensions of Uncertainty Avoidance, Individualism, Power Distance, Masculinity and Long-Term Orientation provide evidence that Chinese students exhibit greater conservatism and secrecy compared to Australian students. The results of the study indicate that national culture has a significant effect on the judgments of accounting students when interpreting and applying selected IFRS containing uncertainty expressions. The results also imply that educational similarity does not moderate the effect of culture in influencing the judgments of accounting students. An important implication of the study is that regulators and standard-setters involved in the international convergence of accounting standards need to pay greater attention to cultural factors that may result in a difference in the interpretation and application of IFRS.     

论网络对大学生思想政治教育的影响

网络时代以后,网络呈现出多元、复杂又开放的信息平台,青年学生尤其是大学生,容易接受新的思想,形成自己的思维,网络早已成了大学生们的交流、沟通的平台。因此,由于网络的影响形成了当代大学生的心理具有开放性和多元性、不可控性等,这对于高校的教育工作者提出了新的更高的要求,本文提出了网络时代学生心理特点的同时,对于教育工作者如何开展思想政治教育提供了建议。     

国际公共部门会计准则体系研究

国际公共部门会计准则(IPSAS)是全球政府会计准则的标杆。本文就国际公共部门会计准则(IP-SAS)的制定程序、制定团队、现有IPSAS的内容、国际公共部门会计准则理事会(IPSASB)的未来战略和工作计划、IPSAS的未来布局及发展趋势等一系列问题进行概括与分析,以冀为我国的政府会计准则研究提供启发与借鉴。     

“进入会计”——用户导向型的会计信息披露模式

安然事件之后,传统会计信息披露模式的弊端日益凸现。如何快捷和详尽地为用户提供会计信息是会计工作者研究的重要课题。美国会计学者,前美国证券交易委员会委员沃尔曼早在1996年就提出了“进入会计”的思想,他认为在当前的技术条件下,完全可以对会计信息的披露模式进行彻底变革。詹森和肖两位学者在2001年撰文提出了类似的观点。本文是对这一观念的介绍与分析。笔者认为,我国会计工作考应与时俱进,转变观念,积极迎接新的会计变革。     

国际合作教育项目教学体系高效运行的保障

我国的国际合作教育开始于20世纪90年代。经过20余年的发展,国际合作教育已经成为我国高等教育的有益补充和新的发展方向。教学体系如何高效运行也越来越受到广泛关注。文中从国际合作教育教学体系运行的构成分析入手,对国际合作教育教学体系高效运行的保障机制进行了探讨。     

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Consistent with the mission of the International Association for Accounting Education and Research (IAAER) to “promote global excellence in accounting education and research, and to maximize accounting academics' contribution to the development and maintenance of high‐quality, globally recognized standards of accounting practice,” this paper provides a commentary and research review by an ad hoc committee of the IAAER on the IASB's Discussion Paper DP/2013/1—A Review of the Conceptual Framework for Financial Reporting. The comments focus on four main areas about which prior academic research can inform standard setters in their consideration of the revised Conceptual Framework: (1) recognition and derecognition, (2) measurement, (3) presentation and disclosure, and (4) other comprehensive income. The views expressed here by the ad hoc committee are those of the authors and do not necessarily reflect a consensus view of the IAAER membership or its Executive Committee. The paper supports the IASB's general objective of developing one set of globally acceptable accounting standards based on a cohesive and complete Conceptual Framework.     

论高职高专会计专业创新教学的研究与实践

我国于2006年制定了新准则,进一步推动了我国会计的国际化。应对这一变化,高职高专如何做好会计教学工作,为社会培养高技能人才,满足社会对会计职业和会计人才的需求,成为会计专业教师面临的一项新课题。而目前一些高职高专会计专业教学虽增加了模拟实习等实践教学环节的课时,但仍然沿袭传统的学科教学体系,使实践教学效果不明显,知识结构与工作岗位需求脱节,这在很大程度上造成了毕业生的就业压力。因此,本文对于以教学过程融入职场"实战"、推行专业技能课教学模式创新、建立创新人才培养模式、改革课程体系,强化实践教学环节等方面进行了初步研究。     

Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants

Abstract

Although Byrne and Pierce [(2007) Towards more comprehensive understanding of the roles of management accountants, European Accounting Review, 16(3), pp. 469–498] found that an increasing regulatory burden may decrease accountants' chances of getting involved in business, little is known about corporate reporting practice and whether, and if yes how, regulation impacts on accountants' work. In order to fill this gap, the paper provides a case study analysis of International Financial Reporting Standards (IFRS) adoption and its impact on and implications for an accountant's role, positions, practices and work in a continental European context. This study describes how IFRS expect information preparers to take more responsibility for reporting than domestic accounting standards. Thus, the present study contributes to the literature by arguing that it depends on the set of accounting standards how they impact on accountants' work. The study shows why and how especially IFRS' requirement of ‘business involvement’ in accounting revolutionises accountants' work and how it has implications on their roles, practices and positions in the case firm. Finally, the paper explains how learning and knowledge creation required by IFRS adoption was made possible through communities of practice and hence how it was possible to clarify the responsibilities of divisional and group accountants in the case firm. Thus, the present study enhances our understanding of reporting activity by describing actual practices of and mechanisms used in corporate reporting.