知识经济时代会计及会计教学面临的挑战

The Challenge of Account & Accounting teaching at the Era of Knowledge & Economy

知识经济的浪潮滚滚而来,作为经济领域中传统的会计理论、会计方法、会计实践及会计教学模式受到 强烈的冲击与挑战。本文重点分析了会计理论及会计教学方法所面临的冲击与挑战,初步探讨了会计教学改革的 目标及模式。

As the tide of the knowledge economy rolls in, traditional accounting theory, method, practise and teaching mode in the economy field are strongly assaulted and challenged. This paper analizes the assault and challenge of accounting theory and teaching method, and have a preliminary discussion of the aim and mode of the revolution of accounting teaching.