加入WTO与我国会计课程的改革

Access to WTO and Reform of China's Accounting Curriculum

加入WTO后,我国会计课程设置的改革,是一个重要且富有战略意义的问题。我们必须部分引进国外先进会计教材,增加国际会计、国际经济法规课程,加大电算化会计和网络化会计课程的份量,开设人力资源会计、无形资产会计、社会保险会计等选修课,拓宽专业基础课,精减合并专业课,调整选修课,以适应会计人才的国际竞争。

In order to cope with the international competition for accounting talents after access to WTO, China's accounting curriculum must be reformed in the following aspects: introducing some certain foreign accounting textbooks; supplementing with new courses such as international accounting and international economic law; increasing the contents of computerized accounting and web-based accounting; offering selective courses such as human resource accounting, intangible asset accounting, social security accounting, and etc.