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《会计法》颁布已经多年,然而,就笔者了解,不少培养中高级会计人才的财经院校会计学专业对《会计法》的教学较为薄弱,效果欠佳,会计专业毕业生中不熟悉甚至不懂《会计法》的大有人在。其原因主要是:一、会计专业往往只开设一门《经济法概论》,而其中《会计法》所占份量很小,课时安排不多,教师很少将其作为教学重点,学生很少倾力学习。二、不少学生有模糊认识,认为《会计法》简单易学,即使学了也无用。三、大多数任课教师毕业于政法院校,他们精于宪法、民法、刑法、婚姻法等,没学过(不排除自学)会计学更没干过会计工作,只能
However, as far as I know, quite a few accounting professionals who cultivate middle and senior accounting talents in financial colleges and universities have weak teaching on Accounting Law and their effects are not good enough. They are not familiar with or even graduated from accounting graduates A lot of people do not understand the “Accounting Law”. The main reasons are: First, the accounting profession often only open a “Introduction to Economic Law,” of which the “accounting law” share of small, small class arrangements, the teacher seldom as a teaching focus, the students rarely dump Learning Second, many students have vague understanding that the “Accounting Law” is easy to learn, even learning is useless. Third, most of the teachers who graduated from politics and law schools, they are good at the constitution, civil law, criminal law, marriage law, did not learn (do not rule out self-study) accounting has never done accounting work, only