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一、目前会计学专业课程设置中存在的问题 会计学专业课程的开设顺序,不利于系统学习会计学的有关知识。 长期以来,我国高等财经院校会计学专业主干课程的设置,一直是先开“会计学原理”课,再开各种专业会计课,继而开设企业财务管理学、企业经济活动分析,最后学习西方财务会计和管理会计、审计学、会计发展史和会计制度设计等。这种安排,不利于学生系统地学习掌握各门课程的内容,尤其是会计学的有关内容,而且容易造成教学中各课内容之间的重复。
First, the current accounting professional curriculum problems in the establishment of Accounting courses in the creation of the order is not conducive to the systematic learning of accounting knowledge. For a long time, the setting up of major courses in accounting major of finance and accounting colleges and universities in our country has been to open the “Principles of Accounting” first, and then open a variety of professional accounting courses, and then set up enterprise financial management, business analysis of economic activities, and finally learn from the West Financial accounting and management accounting, auditing, accounting history and accounting system design. This arrangement is not conducive to the students to systematically study and grasp the content of various courses, especially the relevant content of accounting, but also easily lead to duplication between the contents of the various courses in teaching.