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自二十世纪九十年代以来,我国对会计制度进行了多次改革,每次会计制度的改革都会对财务会计课程产生一定的影响,无论是教学内容还是教材体系构建,都随着会计制度的变化不断的改进。在随后的改革中,新会计准则横跨社会多个领域,在此种情况下,系统的学习和掌握新会计准则对于会计教师以及学生来说都非常重要。文章主要针对财务会计教学体系结构存在的问题展开分析,并提出相应改革对策,以此提升财务会计课程的教学质量。
Since the 1990s, our country has conducted many reforms on the accounting system. Each reform of the accounting system will have a certain impact on the course of financial accounting. Whether it is the teaching content or the construction of the textbook system, as the accounting system Changing constantly. In the ensuing reform, the new accounting standards across multiple areas of society, in which case, the systematic study and mastery of new accounting standards for accounting teachers and students are very important. The article mainly analyzes the existing problems of the financial accounting teaching system structure and puts forward corresponding reform measures in order to improve the teaching quality of the financial accounting course.