摘要
新会计准则的颁布,基本体现了我国会计准则与国际会计准则的趋同,会计人员对新的会计准则的适应水平,直接关系到新会计准则的实施,所以新会计准则下会计人才的培养问题应提上重要日程。本文从高校、会计继续教育、会计考试制度、会计领军人才四个方面阐述了新会计准则下会计人才的培养问题。
The issuance of new accounting rules shows that Chinese accounting principles are in line with international accounting rules. The implementation of the new principle is directly associated with the adapt-ability of Chinese accounting practitioners to these new principles. Therefore, the issue of fostering accounting talents under new accounting principles should be put on important agenda. From the four aspects, including HEIs education, accounting further education, accounting testing system and accounting leading talents, this article expounds the issue of cultivating accounting talents under new accounting principles.
出处
《广东培正学院学报》
2007年第2期51-54,共4页
Journal of Guangdong Peizheng College
关键词
新会计准则
会计人才
培养策略
New Accounting Principles
Accounting Talents
Cultivating Strategy