大学生会计职业判断能力的培养

日趋复杂的会计环境及新会计准则的施行,都需要高素质的会计人员作后盾,对会计人员的职业判断提出更高的要求。作为未来会计队伍主力军的在校大学生,其会计职业判断能力普遍偏低,这将影响会计人员整体素质及会计工作的质量。文章就大学生会计职业判断能力培养的现状及如何强化进行分析研究。

Students Determine the Ability of the Accounting Profession

Increasingly complex accounting environment and the implementation of new accounting standards will require the backing of high-quality accounting personnel,accounting staff of the professional judgments of the higher demands.The main force of future accounting team as college students,their ability to judge the accounting profession generally low,which will affect the overall quality of accounting personnel and accounting quality.Article on the students ability to judge the accounting profession and how to strengthen the current situation of cultivation were analyzed.