论文部分内容阅读
1992年颁布实施的《企业会计准则》、《企业财务通则》对我国会计教育带来很大冲击。中等林校财务会计专业根据财政部教育司《对中等财务会计专业课程设置进行论证和调整的意见》,于1994年9月对原财会专业教学计划进行修订,并且在各校进行贯彻实施。但1995年随着我国新的财政税收体制全面运行及财政部重新调整了会计专业技术资格考试种类、考试科目这一新的情况,原中等林校财会教学就很难顺应新的市场需求,笔者现就几个问题谈点个人的看法。一、关于财会教学的培养目标财会教学的培养目标是财会教学中的首要问题,它直接决定着财会课程的设置,决定着培养对象
The “Accounting Standards for Business Enterprises” promulgated in 1992 and the “General Rules for Corporate Finance” have had a great impact on China’s accounting education. Secondary forest finance and accounting major According to the Ministry of Finance Education Department “on the accounting and financial accounting professional curriculum demonstration and adjustment of opinion”, in September 1994 the original accounting professional teaching plan was revised and implemented in all schools. However, with the full implementation of China’s new fiscal and taxation system in 1995 and the Ministry of Finance to readjust the types of accounting professional and technical qualification examinations and examinations in this new situation, it is difficult for the original teaching of middle schools and colleges to adapt to the new market demand. Now talk about a few personal point of view. First, the training objectives of accounting education The training objectives of accounting education is the primary problem in the accounting teaching, which directly determines the financial accounting curriculum, decided to train the target