改革会计教学培养学生会计职业判断能力

Accounting Education Reform Ability of Students to Determine the Accounting Profession

会计学专业学生职业判断能力培养是会计改革和制度变迁的需要,是会计人员必须具备的基本素质,是会计专业学生应具备的基本能力。新会计准则加大了会计处理的选择空间,对会计人员的职业判断能力提出了更高的要求。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。要培养学生的会计职业判断能力,会计专业教学必须改变传统的教学思维和教学方式,要求教师转变思路,积极研究和探索培养学生职业判断能力的具体方案,贯穿于会计专业教学各环节和全过程。

Accounting Professional Judgement Ability students accounting reform and institutional change is the need for accounting personnel must possess the basic quality of the accounting profession should have the basic ability of students.New accounting standards has increased the choice of accounting treatment,to determine the capacity of professional accountants put forward higher requirements.How to cultivate a professional with a strong ability to judge the accounting personnel,accounting teaching face a new topic.To develop students ability to judge the accounting profession,the accounting profession of teaching must change the traditional way of teaching thinking and teaching,requiring teachers to change their ideas,Actively study and explore the ability of students to determine the specificvocational programs throughout all sectors of the accounting profession and the entire process of teaching.