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目前我国大陆会计学专业基础课有两种体系,一种由会计学原理、工业会计学两门课程组成,另一种由基础会计学、财务会计学与成本会计学三门课程组成。从目前已出版的教材看,基础会计学与会计学原理没有多少区别,所以两种体系的主要区别在于开设工业会计学还是以财务会计学与成本会计学取而代之。1984年来,工业会计学一直是我国大陆会计专业的重点课程。1984年起,财政部所属上海财经大学与江西财经学院率先进行会计学科体系改革,将财务会计学与成本会计学取代了工业会
At present, there are two kinds of basic courses of Chinese accounting major in Mainland China, one is composed of two items of accounting principle and industrial accounting, and the other is composed of three courses: basic accounting, financial accounting and cost accounting. From the published textbooks, there is not much difference between basic accounting and accounting principles. Therefore, the major difference between the two systems lies in whether industrial accounting is set up or replaced by financial accounting and cost accounting. Since 1984, industrial accountancy has been a key subject of accounting major in Mainland China. Since 1984, Shanghai University of Finance and Economics and the Jiangxi University of Finance and Economics under the Ministry of Finance took the lead in reforming the system of accounting disciplines, replacing financial accounting and cost accounting with industrial associations