关于会计教学中学生职业判断能力培养的研究

Research on Students Professional Judgement Ability Training in the Accounting Education

2006年财政部颁布了新的会计准则,会计职业判断空间在不断扩大,会计政策和会计估计的选择权越来越大,日常的交易或事项的会计处理,需要会计人员运用职业判断能力在会计准则允许的范围内灵活地做出判断、选择,这对会计人员的素质提出了相当高的要求,如何培养出具备较强的职业判断能力的会计人才,是会计教学中面临的新课题。

In 2006, the Ministry of Finance promulgated a new accounting standard, the space of accounting professional judgments is unceasingly growing, and the option for accounting policies and accounting estimates is more and more big. The accounting treatment of daily transactions or events requires accounting staff apply professional judgment to make flexible judgementand choice in the context of accounting standards, which presents a fairly high demand to the accounting staff. How to cultivate accounting staff with strong professional judgement ability is a new topic that accounting teaching is faced with.