高级财务会计教学方法改革与创新

发布时间：2018-03-22 00:15

本文选题：高级财务会计　切入点：会计假设　出处：《财会通讯》2014年22期 　论文类型：期刊论文

【摘要】：正高级财务会计突破了传统会计假设和会计原则,是一门为提高学生会计理论水平及应用能力而设置的专业课。这门课程紧密结合当代经济发展,知识点紧密,关联性较强,理论理解难度较大,加之现有财务软件对高级财务会计涉及的内容几乎空白,导致理论与实践不能有机结合,这些特点共同导致了高级会计的教学难度。一、高级财务会计理论基础会计理论界在进行理论研究时,都将会计假设视为建立财务会计理论和实务的基础;将一般原则视为规范会计行为、控制会计
[Abstract]:Advanced financial accounting breaks through traditional accounting assumptions and accounting principles. It is a professional course set up to improve students' accounting theoretical level and applied ability. This course is closely integrated with contemporary economic development, with close knowledge points and strong relevance. The theoretical understanding is difficult, and the current financial software is almost blank in the content of advanced financial accounting, which leads to the combination of theory and practice. These characteristics together lead to the teaching difficulty of advanced accounting. Accounting hypothesis is regarded as the foundation of establishing financial accounting theory and practice, and general principles are regarded as standardizing accounting behavior and controlling accounting.
【作者单位】：盐城工学院经济与管理学院;
【分类号】：F234.4-4

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