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会计,作为能够为各行各业提供智力支持的学科专业,既注重理论的系统性,又强调实际动手的实践性。如何更好地满足经济发展和社会进步的需求,如何解决学生知识、能力与素质的冲突与协调以及理论与实践的融合,是高校会计教育面临的一大难题。要推行以尊重个性、发展个性为宗旨,培养基础扎实、素质全面、具有科学创新精神的人才为目标,是强调实践能力、注重创新精神的高校会计教育的鲜明时代特征。尤其是2007年1月1日要求在上市公司执行的38项新会计准则,更让教师觉得应借此机会对高校会计教育如何改革以适应新的环境变化进行深入探讨。
Accounting, as a disciplinary major that provides intellectual support to all walks of life, focuses not only on the systematicness of the theory but also on the hands-on practicality. How to better meet the needs of economic development and social progress, how to solve the students’ knowledge, ability and quality of the conflict and coordination, as well as the combination of theory and practice, is a major problem facing college accounting education. It is a distinctive feature of the time to emphasize practical ability and innovative spirit in accountancy education in colleges and universities. It is necessary to promote talents with a solid foundation, comprehensive quality and scientific innovation with the aim of respecting individuality and developing individuality. In particular, the 38 new accounting standards that were implemented on listed companies as of January 1, 2007 further make teachers think they should take this opportunity to conduct an in-depth discussion on how to reform university accounting education to adapt to new environmental changes.