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会计专业教学过程中,《初级财务会计》是十分重要的一门课程,它与其他课程具有密切联系,除理论性较强外,还具备了较强的实践性,因此在实际教学过程中受重视程度很高。在经济环境及市场不断变革的情况下,会计理论体系和以往相比也发生了一定的变化,这给相关教学工作提出了新的要求。鉴于此,本文结合实际教学对《初级财务会计》改革相关问题进行了综合性分析,提出了有效策略,以供参考。
In the process of accounting specialty teaching, “primary financial accounting” is a very important course, it has close contact with other courses, in addition to the theoretical strong, but also has a strong practical, so in the actual teaching process High degree of attention. Under the circumstance of constant changes in the economic environment and market, the accounting theory system has also undergone some changes compared with the past. This has set new requirements for related teaching work. In view of this, this article combined with the actual teaching on the “primary financial accounting” reform related issues a comprehensive analysis, put forward effective strategies for reference.