新准则体系下高校《财务会计》课程教学改革探析

On Teaching Reform of the Financial Accounting Under the New Guidelines System

新会计准则体系的制定与颁布,对财务会计产生了重大影响。在新会计准则体系下,高校《财务会计》课程的教学必须与之相适应进行改革,重建《财务会计》课程的教学目标、更新教学内容和教学方法是改革的关键。

The formulation and promulgation of China＇s new corporate accounting standards system has had a significant impact to the financial accounting. In the new system of the Accounting Standard for Business Enterprises, colleges and universities, ＂Financial Accounting＂ teaching curriculum must be adapted to carry out the reform. Reconstructing ＂Financial Accounting＂ course teaching objectives, changing the teaching content and updating teaching methods is the key points.