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当前会计专业课程体系和会计专业教材的改革,已在大专财经院校和学术理论界广泛地进行了有益的探索和研究,有的院校并已着手进行了初步改革。本文仅就企业经济活动分析课程的革新,以及由此而涉及到的会计专业课程体系的改革问题,略抒管见。一、经济活动分析课程的革新企业经济活动分析这门课程,是我国五十年代初脱胎于苏联会计学科体系模式而设置的。自设置这门课程以来,对培养财会人员分析问题、解决问题的能力,开展企业经济活动分析工作,检查总结经济计划的执行情况和结果,促进企业提高管理水平,起到了积极作用。但是随着客观经济形势的发展
At present, the reform of accounting major course system and accounting major textbook has carried out extensive exploration and research in colleges and universities of finance and economics and academic theorists. Some colleges and universities have already begun the preliminary reform. This article only discusses the reform of the course of economic activity analysis of enterprises, and the reform of accounting specialty course system involved. I. Innovation of Economic Activity Analysis Curriculum The course of economic activity analysis of enterprises is set up in the early 1950s by the model of the accounting discipline system in the Soviet Union. Since the establishment of this course, it has played a positive role in cultivating the ability of financial accountants to analyze and solve problems, carry out economic activities analysis of enterprises, examine and summarize the implementation and results of economic plans, and promote enterprises to improve their management level. However, with the objective economic situation