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高等会计教育的水平,决定着一个国家会计人员的素质和工作质量。知识经济时代,需要具有创新精神和创新能力的会计人才。目前,我国高校培养的会计专业学生,无论是知识结构还是素质水平,都难以满足社会对创新会计人才的需求,因此,对大学会计教育的改革势在必行。本文拟就会计教育的教学目标、教学内容、教学方法等方面作一些探讨,以期能对会计教学改革有所借鉴。
The level of higher accounting education, determines the quality of a national accounting staff and work quality. In the era of knowledge-based economy, accountants with innovative spirit and ability to innovate are needed. At present, the accounting major students cultivated in colleges and universities in our country can hardly satisfy the demand of social accounting talents for innovation, no matter the knowledge structure or the quality level, therefore, the reform of university accounting education is imperative. This article intends to make some discussions on the teaching objectives, teaching content, teaching methods and other aspects of accounting education in order to learn from the reform of accounting teaching.