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随着我国经济水平的不断提高,对于会计这一职业的需求量也在不断增加,因此我国的会计教学现状也随之发生了一些可喜的变化。会计教育的层次有所提高,会计专业的设置更加合理,会计课程内涵逐步完善,会计教学教材内容逐渐充实,教学规模不断扩大,教学质量在这些基础上有很大提高,教师教学水平也通过不断地培训而提升。但我国的会计教学并不完善,存在一些问题需要解决,也只有这些问题得到有效的解决,才能使会计教学得到更好的发展。基于此,本文结合理论分析和实地调查等研究方式,对新形势下,大学本科会计教学改革的相关问题进行了系统的分析,主要包括会计教学改革研究的目的和意义、我国会计教学的主要问题、对于大学会计改革的建议三个部分的内容。
With the continuous improvement of China’s economy, the demand for accounting profession is also on the rise. Therefore, there are some welcome changes in the status quo of accounting teaching in our country. The level of accounting education has been raised, the setting of accounting profession has been more reasonable, the connotation of accounting courses has been gradually improved, the content of accounting teaching materials has been gradually enriched, the teaching scale has been continuously expanded, the quality of teaching has greatly improved on these foundations, and the teaching level of teachers has been continuously improved Training and promotion. However, our country’s accounting teaching is not perfect, there are some problems to be solved, and only if these problems are effectively solved, will the accounting teaching get a better development. Based on this, this article systematically analyzes the related problems of undergraduate accounting teaching reform under the new situation, including the purpose and significance of the study of accounting teaching reform, the main problems of accounting teaching in our country, combining the research methods of theoretical analysis and field survey. , The contents of the three parts of the proposal for university accounting reform.