关于完善会计专业双语教学问题的研究

高校会计专业双语教学虽然培养了一些具有较高的英文和会计专业水准的学生,让人们看到了会计专业双语教学的效果,但是,就目前的情况来看,在会计专业双语教学中,还是存在着一些认识和做法上的误区。由于我国经济的快速发展和进一步深化改革的需要,在会计专业开展双语教学已成大势所趋。因此,从会计专业开展双语教学的目的及意义、会计专业双语教学的优势和困难以及如何完善专业双语教学的软硬件设施的配备等多个角度进行了探讨。     

浅谈高校会计专业双语教学的可行性

伴随着国际经济与中国经济的融合及跨国公司的进入,对于精通专业英语的会计专业毕业生的要求呈现上升的趋势。在高校会计专业开展双语教学已经是各大高校未来发展的趋势。     

高职高专院校会计专业双语教学的思考

随着经济全球化的不断发展,社会对于熟悉多个国家会计准则并能用非母语进行会计处理的会计人才的需求也在不断增长.会计双语教学是培养这类人才的有效手段.目前,高职高专院校会计专业双语教学存在学生英文能力参差不齐、教材选用困难、教师资源匮乏、教学方式不科学等问题.要改善教学质量,就必须在教学中兼顾英文程度不同的学生,多渠道解决...     

高职会计专业教学中存在的问题及对策

随着社会的不断发展,人们对职业教育的重视程度不断增强,国家对职业教育的投入也逐渐增多.因此,我国的高职院校也得到了快速发展,但是,培养的学生与当前高速发展的社会要求相差深远.如何培养出符合社会发展的高职会计人才,是当前高职教育者所要面临的重要难题.笔者结合当今社会发展状况,对高职会计教学过程中存在的一些问题进行剖析,并提出相应的解决措施以.     

高校开展双语教学存在的问题及对策

双语教学在中国高校目前还处于尝试之中,为了适应这一教学模式,达到理想的教学效果,必须通过实践和理论总结以探索适合各类课程的建设办法.本文提出了一些在双语教学实践中遇到的问题,并对中国高校双语教学建设进行了思考     

非会计专业会计教学问题研究

非会计专业在实际的教学过程中,存在着教学目标不明确、教学内容安排不合理、教学形式呆板和考核形式单一等问题。本文提出,应统筹教学内容、有机结合课堂讲授与情景教学、案例教学等教学方式的优点、改进考核办法,以达到提高教学效果的目的。     

谈案例教学在会计专业教学中的运用

会计作为一种商业语言,在经贸交往中起着不可替代的作用。但随着经济全球化形势迅速发展,现代社会对于会计人员个人的技能修养和知识能力要求不断严格,而作为培养会计专业人才主要途径的．会计专业课程授课水平就显得尤为重要。会计专业是理论性和实践性都要求比较高的一门专业。内容比较抽象。逻辑性也比较高,学生难以消化,加上传统的教学方式以教师为主体。因此更造成学生学习的被动状态,难有所成。在此．通过将案例教学引进会计专业课程,通过实际的例子来加深学生对理论的理解．理论联系实际,激发学习的积极性和创造性。     

谈案例教学在会计专业教学中的运用

会计作为一种商业语言,在经贸交往中起着不可替代的作用。但随着经济全球化形势迅速发展,现代社会对于会计人员个人的技能修养和知识能力要求不断严格,而作为培养会计专业人才主要途径的,会计专业课程授课水平就显得尤为重要。会计专业是理论性和实践性都要求比较高的一门专业,内容比较抽象,逻辑性也比较高,学生难以消化,加上传统的教学方式以教师为主体,因此更造成学生学习的被动状态,难有所成。在此,通过将案例教学引进会计专业课程,通过实际的例子来加深学生对理论的理解,理论联系实际,激发学习的积极性和创造性。     

对高职会计专业教学的思考

目前多数企业招聘会计人才都注明要有一定会计岗位经验或有会计师资格证的高级财务人员,而且要求应聘的会计人员,除了具备会计专业知识外,更需要具备各项综合能力。这对一个高职会计专业毕业生来说,当然很难达到这个要求。如何在激烈的竞争中找到自己的一席之地,体现自己的特色显得非常重要。因此,高职院校会计教学面临着严峻考验。     

互联网时代会计教学改进——基于非会计专业视角

不断更迭的互联网信息技术给会计教育带来创新和挑战,新兴业态和管理变化对专业人才需求与能力提出新的要求。本文基于非会计专业视角,分析了新环境下专业素养培养的会计教学目标,从"基础理论—技能应用—综合能力",提出"会计学"教学的改进思路,为培养适应市场化发展的管理人才奠定基础。     

Students' beliefs,attitudes and intentions to major in accounting

This study extends the literature that uses the theory of planned behaviour in examining the factors that impact on students' intentions to major in accounting and non-accounting disciplines. A survey of a sample of business students enrolled in an introductory accounting course in a New Zealand University was conducted to gather data about their intended academic majors, and their beliefs and attitudes towards majoring in accounting and non-accounting. The results show that three factors (personal, referents, and control) are determinants of students' intention to major in accounting or other business disciplines. Further analysis revealed that the students' major intentions are influenced by important referents' perceptions. In particular, parents appear to have a stronger influence on students' intentions to major in accounting. Comparisons of differential personal perceptions by accounting and non-accounting majors revealed that accounting majors hold positive perceptions of some of the qualities of the study of accounting and the accounting profession. Significant differences were also found in the control perception between accounting and non-accounting major students.     

提高《会计专业英语》教学质量的思考

随着我国会计国际化的进程,会计环境发生了变化,这就对高校会计教育提出了更高的要求.培养学生在会计专业领域里的国际视野,是开设会计专业英语课的目的所在.本文从会计专业英语教学的实践出发,阐述了提高会计专业英语教学质量的一些思考.     

Reporting accounting changes and fundamental errors: a teaching note

Mastering the requirements for reporting accounting changes and fundamental errors in comparative statements is a challenging topic for many accounting students. Because authoritative literature focuses on identifying events and associating them with reporting methods, many illustrative examples confound the differences between reporting methods with the differences between the factual situations in which the methods apply. This paper presents a single-context teaching aid that focuses on mastering basic reporting methods inherent in the International Accounting Standard governing accounting changes and in the US generally accepted accounting principles. Suggestions are also provided for class discussions of issues surrounding the reporting of accounting changes and fundamental errors.     

论西部民族地区财经类院校实践教学存在的问题及对策

实践教学是高校人才培养的重要环节,也是高校教学环节中最为薄弱的一环。但目前高校实践教学,尤其是西部财经类院校的实践教学仍存在诸如实践教学形式化等问题。因而,要深化实践教学改革,就必须从根本上转化观念,重视实践教学基地与师资的建设,探索改革的基本途径与方法。     

我国会计电算化存在的问题及对策

我国会计电算化存在的问题有:对会计电算化认识不到位,会计电算化基础管理工作十分薄弱,缺乏会计电算化专业人才,会计软件存在缺陷。因此,我国应采取进一步完善会计电算化的配套法规,创造良好的会计信息系统运行环境,建立健全内部控制制度,加大对"复合型"会计电算化人才的培养等对策,以便使我国会计电算化尽快得到推广和应用。     

Comparative evaluation of a teaching innovation in accounting education: intensive learning in a seminar format

This paper reports a teaching innovation involving intensive learning and the evaluation of that innovation. A review of the literature reveals a lack of research about how effective intensive programmes are in enhancing student learning. In this study the performance of students studying accounting during an intensive summer-school in seminar format was compared with those studying during the regular semester in a lecture and tutorial format. Performance was compared by reference to students' grades and the understanding and retention of a key concept in the subject. Student study habits and the experiences of staff and students who participated in the summer-school were also evaluated. This study concluded that summer-school students' performance was better than regular semester students in the accounting subject studied. Their performance was equivalent or better than the regular semester students in the three other subjects studied in first semester. Summer-school students demonstrated a more complete understanding of a key concept than did the students in the regular semester, with this difference sustained after two years. There was a positive response to the summer-school by those staff and students who participated.     

我国环境会计实施中的问题及对策探讨

我国环境会计在实施过程中存在诸多问题,如人才问题、确认与计量问题、环保法律法规体系的建设问题等。为此,必须不断提高企业财会人员素质,制定统一的确认标准,制定适合我国现实的计量方法与模式,建立健全环境会计的规范标准。     

小微企业会计电算化存在的问题及对策

随着信息化时代的到来,计算机成为了最为快捷有效的信息处理工具,许多大型企业的会计工作已经走向了现代化的进程,但大多数中小企业在会计电算化的实施和应用方面却存在众多问题,特别是在西部欠发达地区。为此,深入分析我国西部地区中小企业会计电算化发展中存在的问题,在此基础上,提出加快西部中小企业会计电算化的对策建议。     

Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting

ABSTRACT

Management accounting can be a useful tool in austerity government because it produces information about the costs of public services and can be used for informed decision-making. Spanish local governments are required to submit data on the cost of their services to central government, which publishes this information online. The calculation of costs is based on budgetary cash accounting instead of accrual accounting; therefore cash accounting is being used for decision-making and accrual accounting has no role in this process. This paper critically analyses the innovation from three perspectives: the use assigned to the cost information in the legal framework; the opinion of academics and experts; and the perception of professionals about the usefulness of the information produced with the new system.     

Performance in first year university accounting: Quantifying the advantage of secondary school accounting

Considerable research has been conducted into the relation between students' level of previous accounting knowledge and their subsequent performance in first year university-level accounting. This study considers variables for academic performance and previous accounting knowledge in an attempt to quantify the advantage that high school accounting gives students entering tertiary business courses. The results indicate that for students entering tertiary courses with similar academic ability, i.e., obtained the same entrance score, the first year tertiary accounting result obtained by a student who studied accounting previously is between one and two grades higher than that of a student who did not study accounting at high school.