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小企业是中等职业财会专业毕业生的主要接收者,2013年1月1日《小企业会计准则》全面执行后,中职会计专业学生在校期间学习的基于《企业会计准则》下的财会知识技能与工作所需之间存在一定脱节。为满足各个小企业对财会方面人员的需求,在中职会计专业的教学方面,要考虑开设与《小企业会计准则》相关的课程,会计教学的内容应逐步由《企业会计准则》方面向《小企业会计准则》方面转变。
Small businesses are the main recipients of secondary vocational accounting graduates. After the implementation of the “Small Business Accounting Standards” on January 1, 2013, secondary vocational accounting students learned during the school based on the accounting knowledge under the “Accounting Standards for Business Enterprises” There is a certain disconnect between skills and job requirements. In order to meet the needs of small and medium-sized enterprises on the accounting and personnel aspects, in the teaching of professional accounting, we should consider the establishment of “Small Business Accounting Standards” related courses, accounting teaching should be gradually from the “Accounting Standards for Business” to “ Small Business Accounting Standards ”changes.