新会计准则下我国高校会计教学的改革

On the Reform of College Accounting Teaching under the New Accounting Standards

在高校会计专业教育的发展进程中,新会计准则的颁布和实施成为高校会计专业改革的助推剂。新会计准则发生相对于之前的会计准则无论是基本会计准则,还是具体的会计准则都有所变化。本文就新会计准则下对高校会计教学带来的影响予以了阐述,并对新会计准则下高校会计教学中在教学内容、实践指导、教学手段、诚信教育等方面所存在的主要问题进行了深入的分析,在实践反思的基础上提出了提升高校会计教学水平的策略,将为新会计准则下我国高校会计教学的改革的发展提供基础参考。

In the process of the development of accounting education in colleges and universities, the promulgation and implementation of new accounting standards have become the booster of accounting reform in colleges and universities. Compared with the previous accounting standards, the new accounting standards have changed in both basic accounting standards and specific accounting standards. This paper expounds the impact of the new accounting standards on accounting teaching in colleges and universities, and makes a thorough analysis of the main problems existing in the teaching contents, practical guidance, teaching means and honesty education in accounting teaching in colleges and universities under the new accounting standards. On the basis of practical reflection, the paper puts forward the idea of promoting the college and university associations.The strategy of accounting teaching level will provide basic reference for the development of accounting teaching reform in colleges and universities under the new accounting standards.