关于改进《政府与非营利组织会计》课程教学的探讨

Discussion on Teaching "Accounting for Government and Non-profit Organizations"

随着财政预算体制改革的不断推进,政府与非营利组织的会计核算也产生了巨大的变化,呈现出了许多新的特点。笔者认为应该紧扣财政预算管理体制改革的新要求,才能跟上时代的脚步,抓住课程教学的重点,培养出与时俱进的高质量的会计学专业人才。

With the continuous promotion of the reform of the financial and budgetary system,the accounting ofthe government and non-profit organizations has greatly changed,showing a lot of new features.The author thought thatthe new requirements of the financial budget management system should be closely linked to the latest financial budgetaccounting system,keep up with the pace of the times and grasp the emphasis of the course,teaching high qualityaccounting professionals.