新会计准则使编写会计学原理教材的依据发生了变化,进而需要调整和更新课程内容。学生希望集中专门学习该课程的新内容。本文从总论、会计科目、企业基本经济业务核算和财务报告四个方面阐释新会计准则下会计学原理课程内容的更新,以满足学生知识更新的需要。 The new accounting standards have changed the basis for preparing teaching materials for accounting principles, which in turn requires adjustments and updates to the course content. Students want to focus exclusively on the new content of the course. This article from the general theory, accounting subjects, the basic business accounting and financial report of the four aspects of accounting principles under the new accounting standards to update the curriculum content to meet the needs of students knowledge update.