新会计准则对会计教学方法的影响与对策

On Influence and Strategy of New Accounting Standards to Accounting Teaching Methods

新企业会计准则的发布,对会计人员的职业判断能力提出了更高的要求,也对会计教育理念和会计教学方法带来了巨大的影响和冲击。新会计准则的实施对现行会计教学方法的影响体现在对会计专业教师、学生专业应变能力的培养、动手能力的培养以及学生专业素质的培养等方面。改进现行教学方法,应更新会计教学观念,注重实践教学环节,提高学生解决实际问题的能力,加强会计职业道德教育,完善会计职业判断,将职业判断贯穿整个会计教学,使学生树立职业判断意识,养成职业判断的思维习惯,以适应市场经济多变的要求。

The publication of new accounting standards presented advanced requirement to accounting personnel＇s professional judgment ability, and brought huge impact for accounting educational thought and teaching method. The influences of new accounting standards to current accounting teaching methods lie in the following aspects： paining on teachers and students＇ emergency ability, practical ability, and professional ability. To improve current teaching methods, we should update accounting teaching ideas, emphasize practical teaching links, increase the ability to solve practical problems, accounting professional ethic education, and professional judgment throughout the whole accounting teaching, and build professional judgment consciousness and behavior to adopt the requirement of market economy.