为适应改革开放形势,迅速提高我国广大财会人员的业务素质,不少人(单位)相继编写、出版了许多财会讲义(含教材及有关的辅导指定书籍、习题集等)(以下简称讲义),这无疑是一件大好事。但笔者在业余教学工作中发现,不少讲义粗编滥造、质量低劣。其主要表现一是有章不依。讲义编写人员不顾国家文件规定,自立其说。造成教学人员无所适从,自学人员难辨是 In order to meet the situation of reform and opening up and rapidly improve the professional qualities of the vast majority of financial and accounting personnel in our country, many people (units) have successively prepared and published many accounting lectures (including teaching materials, relevant counseling books and exercises, etc.) (hereinafter referred to as handouts) This is undoubtedly a good thing. But I found in amateur teaching, a lot of handouts abusive, poor quality. One of its main performance is a chapter does not depend on. Handouts by writers, regardless of national documents, make their own decisions. Causing teaching staff at a loss, self-learning staff is hard to distinguish yes