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就我国目前的会计规范而言,出现了新《企业会计准则》和《企业会计制度》、《金融企业会计制度》、《小企业会计制度》并存的局面,从较长时间来看,这种会计规范双轨运行的情况还将会持续下去。新《企业会计准则》与《企业会计制度》相比,在会计要素的确认、计量、会计科目设置、具体经济业务的会计处理等方面都存在较大的差异。因此,如何组织好会计教学工作,使学生既能适应当前多种会计规范并行的现实工作环境,又能具有前瞻性的会计理论知识,无疑成为会计教学工作者需要认真思考和亟待解决的问题。笔者就此问题提出了自己的观点。
As far as the current accounting norms in our country are concerned, the emergence of new “Enterprise Accounting Standards” and “Enterprise Accounting System”, “Financial Enterprise Accounting System” and “Small Business Accounting System” co-exist. Accounting standards dual-track operation will continue. Compared with the “Enterprise Accounting System”, the new “Accounting Standards for Business Enterprises” have great differences in the verification and measurement of accounting elements, the setting of accounting subjects and the accounting treatment of specific economic businesses. Therefore, how to organize accounting teaching so that students can not only adapt themselves to the current working environment of parallel accounting standards but also have forward-looking knowledge of accounting theory will undoubtedly become a problem that accounting teaching workers need to seriously consider and urgently solve. The author put forward his own views on this issue.