谈会计教学中职业判断能力的培养

On the Cultivation of Professional Judgement Capacity in the Teaching of Accounting

目前我国会计人员的职业判断能力还不能满足实际工作的需要,不断提高会计职业判断能力,保证会计信息质量,是我国会计人员亟待解决的问题。

At present, the professional judgement capacity of the accountant personnel in our country cannot meet the needs of practical accounting work. It is an urgent problem to be solved for the professional judgement capacity of the accountant personnel to be increased in order that the quality of accounting information can be ensured. In this thesis, the author has some discussions on the Cultivation of Professional Judgement Capacity in the Teaching of Accounting.