| 会计实务教学中的学生系统性思维培养探讨 |
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| 引用本文： | 曾廷敏,朱峥.会计实务教学中的学生系统性思维培养探讨[J].成都教育学院学报,2007,21(11):76-78. |
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| 作者姓名： | 曾廷敏 朱峥 |
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| 作者单位： | 成都理工大学商学院 四川成都610051(曾廷敏)，四川商务职业学院 四川成都610091(朱峥) |
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| 摘 要： | 2006年2月,财政部发布了一个会计基本准则和38个具体准则,标志着我国会计改革进入了一个新阶段.文章从这一背景出发,理论联系实际,对现代会计实务教学中的学生系统性思维的培养问题进行探讨.全文从高校扩大招生后学生素质的现状入手,联系自己参与会计教学改革的实际,探索会计教学中会计系统性思维的培养手段并提出自己的观点.
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| 关 键 词： | 会计 教学 思维 培养 |
| 文章编号： | 1008-9144（2007）11-0076-03 |
| 修稿时间： | 2007-03-24 |
How to Give Training to Students' Thinking in Teaching Practical Accounting Courses |
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| CENG Ting-min,ZHU Zheng.How to Give Training to Students'''' Thinking in Teaching Practical Accounting Courses[J].Journal of Chendu College of Education,2007,21(11):76-78. |
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| Authors: | CENG Ting-min ZHU Zheng |
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| Institution: | 1 .Department of Business, Chengdu University of Technology, Sichuan Chengdu,610051 ; 2. Sichuan Business Vocation College, Sichuan Chengdu, 610091 |
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| Abstract: | Based on his understanding of the basic principle and the 38 items of specific norms,stipulated by the Ministry of Finance and marking a new era of the reform of accounting,the author,with a view to the present situation of the higher education after the expansion of enrollment and the quality of students as individuals,makes an explorative study of the approaches for training the students' thinking in teaching practical accounting. |
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| Keywords: | accounting teaching thinking training |
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