概念框架视域下财务会计教学范式改革与实践

Reform and Practice of Teaching Paradigm on Financial Accounting in the View of Conceptual Framework

我国在2006年制定并发布了关于新企业会计规范体系,在规范体系中着重强调了根据原则的引导,注重对会计职业的运用和判断,但与此同时也带给我国财务会计教学和培训全新的挑战和更高的要求。分析概念框架视域下的财务会计的主要内容,指出中国会计改革的成果为概念框架视域下的财务会计发展提供了条件,再此基础上探讨概念框架视域下财务会计教学范式改革与实践。

The new accounting standard system for enterprises was formulated and issued in 2006 on with the emphasis on the guidance of principle and on the application and judgment on the accounting profession. However, it also poses new challenges and higher requirements for fnancial accounting teaching and training in our country. This paper analyzes the main content of the fnancial accounting under the conceptual framework, points out that the achievements of the accounting reform in China has provide conditions for the development of fnancial accounting in the view of conceptual framework provides, and thus explores the reform and practice of teaching paradigm on fnancial accounting in the view of conceptual framework.