论《企业会计制度》的改革与会计专业教育

On the Reform of " Business Accounting System" and the Teaching of Accounting Specialty

伴随我国《企业会计制度》改革的不断深入,财经院校会计专业的教学内容和教学方法也需要进行同步改进。应适当淡化程序性操作,将"实质重于形式"的会计原则贯穿于会计核算与管理的全过程,加大案例教学和实证教学的比重。

In order to keep pace with the deepening reform of China's ' Business Accounting System', the teaching content and method should be further improved. According to the essay, procedural operation should be less focused; the accounting principle of ' the substance outweighs the form' should be carried through the whole process of accounting and its management; and case teaching and empirical teaching should be strengthened.