| 论《企业会计制度》的改革与会计专业教育 |
| |
| 引用本文： | 陈云. 论《企业会计制度》的改革与会计专业教育[J]. 山西财经大学学报(高等教育版), 2004, 7(1): 35-36 |
| |
| 作者姓名： | 陈云 |
| |
| 作者单位： | 上海立信会计学院,会计系,上海,201600 |
| |
| 摘 要： | 伴随我国《企业会计制度》改革的不断深入,财经院校会计专业的教学内容和教学方法也需要进行同步改进。应适当淡化程序性操作,将“实质重于形式”的会计原则贯穿于会计核算与管理的全过程,加大案例教学和实证教学的比重。
|
| 关 键 词： | 《企业会计制度》 会计教育 中国 教学方法 资本市场 |
| 文章编号： | 1008-7362(2004)01-0035-02 |
| 修稿时间： | 2003-11-30 |
On the Reform of" Business Accounting System" and the Teaching of Accounting Specialty |
| |
| CHEN Yun. On the Reform of" Business Accounting System" and the Teaching of Accounting Specialty[J]. Journal of Shanxi University of Finance and Economics, 2004, 7(1): 35-36 |
| |
| Authors: | CHEN Yun |
| |
| Abstract: | In order to keep pace with the deepening reform of China's " Business Accounting System", the teaching content and method should be further improved. According to the essay, procedural operation should be less focused; the accounting principle of " the substance outweighs the form" should be carried through the whole process of accounting and its management; and case teaching and empirical teaching should be strengthened. |
| |
| Keywords: | teaching of accounting specialty empirical teaching case teaching |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
