如何在课堂上培养职业判断能力

How to Cultivate the Ability of Professional Judgment in the Accounting Classroom

会计教学的目的不仅在于训练学生毕业时即已成为一个专业人员,而且是在培养他们未来成为一个专业人员应有的素质。会计教学改革的首要任务,是如何着力提高会计专业学生职业判断能力的培养。会计职业要求不仅要具备良好的理论基础,还必须能够在实践中运用这些知识。会计职业判断就是在符合国家法律法规的前提下,如何在可持续的基础上为所有者价值最大化进行企业会计政策的选择与设计。

The purpose of accounting teaching is not only to teach students accounting knowledge but also to train their ability to be professionals. The primary task of accounting teaching reforms is to improve students' ability of professional judgment, which requires the accountant to adopt the appropriate accounting policy for his enterprise and to maximize benefit for his employer according to relevant laws.