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会计改革正在中华大地蓬勃兴起。《企业会计准则》的颁布及施行是中国会计发展史上的一座里程碑。传统“制度加说明”的会计教材已不能适应当前经济发展和会计改革的需要。重编会计教材的工作已在各地财经院校提到议事日程上来了。笔者认为,重编既符合国际惯例又具有中国特色的会计教材,必须遵循以下基本原则。一、理论与实践相结合的原则理论来源于实践,反过来理论又必须通过实践来检验并指导实践。会计学科本身理论性和实践性都较强,会计教材既是理论的总结,又是会计教育和会计实践的理论指导和行动指南。但现行会计教材基本上是会计制度的一种变型,缺乏一定的理论深度,明显地呈现出会计教材理论相对滞后于会计实践的矛盾。新编会计教材在继承传统某些会计理论的同时,应立足实践,并把实践经验上升到理论高度。再进一步指导和推动实践,使会计理论与实践达到有机的结合,进而推动会计的发展。
Accounting reform is booming in China. The promulgation and implementation of the Accounting Standard for Business Enterprises is a milestone in the history of accounting in China. The traditional “system plus explanation” accounting teaching materials can not meet the current economic development and accounting reform needs. Re-compiled accounting materials work has been mentioned in the financial institutions around the agenda up. The author believes that the re-editing of accounting textbooks that are both in line with international practice and that have Chinese characteristics must follow the following basic principles. First, the theory of the combination of theory and practice Theory comes from practice, in turn, theory must be tested through practice and guide practice. Accounting discipline itself is strong both in theory and practice, accounting teaching material is not only the theoretical summary, but also the theoretical guidance and action guide of accounting education and accounting practice. However, the current accounting teaching materials are basically a variant of the accounting system, the lack of a certain depth of theory, clearly showing the accounting teaching material theory lags behind the contradiction between the accounting practice. New accounting textbooks inherit some of the traditional accounting theory at the same time, should be based on practice, and practical experience rose to the theoretical level. Further guide and promote practice so that the combination of the theory and practice of accounting can be organically combined, and then promote the development of accounting.