对会计学原理教学改革的一些设想

• 作 者: 刘仲文
• 出 处: 财务与会计
• 发表日期: 1992年12期
• 关键词: 会计学原理 会计学科 教学改革 财务状况变动表 企业会计 财会 成本计算 会计课程 资产概念 企业会计核算

目前,我国的财会改革正在不断深入,这对我国的会计理论和会计实践产生了深远的影响,同时也对会计学原理教学及会计学科体系产生了重大影响。为适应这种形势,笔者认为必须对会计学原理教学及会计学科体系进行改革。本文拟对会计学原理教学改革谈些设想。

At present, the reform of China’s accounting system is deepening, which has a profound impact on China’s accounting theory and accounting practice. It also has a significant impact on the principles of accounting teaching and accounting discipline system. In order to adapt to this situation, I believe that we must reform the principles of accounting teaching and accounting disciplines. This article intends to talk about some tentative ideas about the teaching reform of accounting principles.