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本文从资产负债观角度阐述了新会计准则的重大变化,并结合自身工作实际,提出了适应新会计准则理念要求的高职会计人才培养策略。
This paper expounds the significant changes of the new accounting standards from the view of assets and liabilities, and puts forward the tactics of cultivating accounting talents in higher vocational colleges adapting to the new accounting standards.