新会计准则体系的启示:重塑会计教学

Enlightenment From the New CASs: Remodeling Accounting Teaching

会计教学中动手能力培养十分重要,但是实际效果不佳。原因何在?这与淡化会计理论教学有关。会计准则体系中会计基本准则统领会计具体准则,从中可以看出理论对实践的重要作用。同样,会计教学中应该强化会计理论部分,真正提升学生职业能力。

It＇s an important part in accounting teaching to cultivate the operating ability, but the effect is not satisfactory. The reason concerns the fact that the accounting theory teaching is being underminded. In the accounting standard system, basic accounting standards guide the specific standards, from which the important role of theory on practice can be found. Likewise, accounting theory should be intensified in accounting teaching to promote students＇ professional ability.