高校会计教育的职业判断能力培养机制
发布时间：2019-01-07 19:42
【摘要】：随着经济的不断发展,传统的会计制度已经不能够适应当前社会财务管理工作的要求。针对这一现象,我国提出了新会计准则。其不仅增加了经济业务中的不确定事项,而且对会计人员的职业判断能力提出了更高的要求。高校会计专业应该紧紧围绕当今乃至今后会计教育的需求层次和需求结构等方面的动态变化,适时改变和更新会计教育理念,提高学生的职业判断能力和专业水平。
[Abstract]:With the development of economy, the traditional accounting system can not meet the needs of the current social financial management. In view of this phenomenon, our country proposed the new accounting standard. It not only increases the uncertainty in economic business, but also puts forward higher requirements for accountants' professional judgment ability. Accounting major in colleges and universities should closely revolve around the dynamic change of demand level and demand structure of accounting education at present and even in the future, change and update accounting education idea in time, improve students' professional judgment ability and professional level.
【作者单位】： 潍坊科技学院;
【基金】：山东省软科学研究计划项目(编号:2015RKA07007) 山东省青少年研究规划项目(编号:SDYSA150211) 潍坊市软科学研究计划项目(编号:2016Rkx047)
【分类号】：F230-4;G642
本文编号：2404069
[Abstract]:With the development of economy, the traditional accounting system can not meet the needs of the current social financial management. In view of this phenomenon, our country proposed the new accounting standard. It not only increases the uncertainty in economic business, but also puts forward higher requirements for accountants' professional judgment ability. Accounting major in colleges and universities should closely revolve around the dynamic change of demand level and demand structure of accounting education at present and even in the future, change and update accounting education idea in time, improve students' professional judgment ability and professional level.
【作者单位】： 潍坊科技学院;
【基金】：山东省软科学研究计划项目(编号:2015RKA07007) 山东省青少年研究规划项目(编号:SDYSA150211) 潍坊市软科学研究计划项目(编号:2016Rkx047)
【分类号】：F230-4;G642
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