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一、日本会计教育的目的会计教育的目的可分为两类,一类是:(1)对有关计算和传递经济信息的基本概念和结构提供初步理解;(2)培养计算、分类、传递经济信息的专业能力;(3)以培养未来的会计师为目标.使之具备有效地计算、比较、传递经济信息的专业能力;(4)培养适应社会与经济环境变化的能力;(5)培养敏锐的分析能力与调查能力。另一类是具体、实际的,如会计教育的目的之一被视作是提供合格的公认会计师所具备的知识。明确会计教育的目的,务必要考虑教育的对象,即学生。各大学的学生天资不同,对会计知识的要求也各不相同。大部分学生并不希望在产业界获取会计的专业职务,
First, the purpose of Japanese accounting education The purpose of accounting education can be divided into two categories, one is: (1) on the calculation and transmission of basic concepts and structure of economic information to provide a preliminary understanding; (2) training, classification, transfer economy Information professional ability; (3) to cultivate the future of accountants as the goal, so that it has the ability to effectively calculate, compare and transmit economic information; (4) to develop ability to adapt to changes in social and economic environment; (5) Analytical and investigative skills. The other is concrete and practical, as one of the purposes of accounting education is seen as providing knowledge of a qualified public accountant. Clear accounting education purposes, be sure to consider the object of education, that is, students. The talented students in different universities have different requirements on accounting knowledge. Most students do not want to obtain accounting professional positions in the industry,