会计人员学习能力和职业判断能力的培养

The Training in Learning Ability and Professional Judgment for Accounting Personnel

会计职业能力是会计职业者从事会计职业应具备的基本素质。本文主要探讨知识经济时代会计人员面临的挑战和要求,论述如何在会计教育中从知识传授向能力培养转变,使学生具备终身自我学习的能力;树立会计职业判断意识,从而具备会计职业判断能力。

Professional ability is a basic quality for these who are engaged in occupations of accounting, In this essay, the author mainly talks about the facing challenges in the era of knowledge economy and the requirements of the society for accounting personnel. In order to equip the students with life - long self- learning ability and enable them to foster the awareness of professional judgment, the ways for changing imparting knowledge into training ability in accounting education have been discussed here. By this, the students will master professional judgment in accounting.