论文部分内容阅读
高校财会专业培养的学生如何适应社会需要,并在实践中发展会计事业,长期以来一直是会计学界研究探索的问题。特别是随着改革开放的步步深入,财税改革重大举措陆续出台,我们面临的已经是一个与以往不同、复杂多变的市场经济,比起过去统一计划经济环境来,对财会人员的要求有着很大变化,这使得我们的会计教育改革更为迫切。实际上,世界其他国家也程度不同地存在着会计教育不适应实际需要的情况,也在探求改善会计教育之道。就此而言,各国遇到的问题是相同的,国外会计同行的不同做法,不妨作为我们的参考借鉴。
How to adapt to the needs of society and to develop the accounting profession in practice has always been a problem that the accounting profession has explored for a long time. In particular, with the deepening of reform and opening up, major measures in fiscal and taxation reform have been put forth one after another. We are now facing a complicated and ever-changing market economy. Compared with the unified planned economic environment in the past, Great changes, which make our accounting education reform more urgent. In fact, the rest of the world also has varying degrees of accounting education not suited to the actual needs of the situation, but also to explore ways to improve accounting education. In this regard, the problems encountered by all countries are the same. Different practices of foreign accounting peers may be used as a reference for our reference.