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社会主义市场经济体制是我国经济体制改革的目标模式,为适应深化经济体制改革和对外开放的需要,我国会计改革正向纵深发展,“企业财务通则”和“企业会计准则”的实施是深化会计改革的重要标志,这对促使我国会计与国际会计惯例接轨,推进会计国际化进程,使会计真正成为国际性商业语言,促进改革开放具有重要意义。 高等院校的会计教学改革是我国会计改革的有机组成部分。它与整个会计改革配套同步,相辅相成。深化高校会计教学改革,加快改革步伐,增大改革力度是摆在我们面前的重大课题,本文就当前高校会计教学改革的指导思想、专业设置、培养目标、学科体系和实践性教学等发表看法并提出以下设想。
In order to meet the need of deepening the reform of the economic system and opening to the outside world, the reform of the accounting system in our country is proceeding in depth. The implementation of the General Rules for Enterprise Finance and the Accounting Standards for Business Enterprises is to deepen the accounting This is an important symbol of reform. It is of great significance to promote the convergence between accounting and international accounting practices in our country and to promote the internationalization of accounting so that accounting can truly become an international business language and promote reform and opening up. Accounting teaching reform in higher education institutions is an integral part of accounting reform in our country. It synchronizes and complements the entire accounting reform package. Deepen the accounting teaching reform in colleges and universities, accelerate the pace of reform and increase the intensity of reform is a major issue in front of us. This article on the current accounting teaching reform in higher education guidelines, professional setting, training objectives, subject system and practical teaching, etc. Proposed the following ideas.