会计教学要加强创新能力的培养

Strengthening Training of the Innovating Ability in Accounting Teaching

随着会计改革的深入,会计涉及的领域越来越广,可参照的固定模式的局限性也越来越明显,一些不确定事项需要会计人员作出职业判断,因此,会计教学中培养学生的“创新能力”就显得尤为重要。本文从树立创新意识、营造创新环境、改进教学方法三方面来论述创新能力的培养。

With the derelopment of the accounting reform,the field involved in accounting is becoming broader.And the disadvantage of the fixed model which can be referred is apparent.Meanwhile, the accountants are required to make professional judgement for some uncertain items.So it is important to train the creative ability in the accounting teaching.This paper deals with the training of creative ability in three aspects:to cultivate creative ideology,to build creative environment and to improve the teaching method.