| 对新会计准则环境下的高校会计教育工作的思考 |
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| 引用本文： | 刘汶德.对新会计准则环境下的高校会计教育工作的思考[J].南宁职业技术学院学报,2010,15(3):58-61. |
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| 作者姓名： | 刘汶德 |
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| 作者单位： | 深圳信息职业技术学院,信息经济系,广东,深圳,518000 |
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| 摘 要： | 与原会计准则相比较,新会计准则在公允价值、存货、无形资产等方面做了重大改变。通过阐述新会计准则相对于旧准则的主要变化,浅析新会计准则实施后对高校会计专业课程体系、教师专业知识、会计人才培养及评价等教育工作产生的影响,提出应对这些影响的办法。
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| 关 键 词： | 新会计准则 高校会计教育 影响 措施 |
Reflections on Accounting Education in Vocational Colleges under the New Accounting Standards |
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| LIU Wen-de.Reflections on Accounting Education in Vocational Colleges under the New Accounting Standards[J].Journal of Nanning Polytechnic,2010,15(3):58-61. |
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| Authors: | LIU Wen-de |
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| Institution: | LIU Wen-de(Department of Information Economy,Shenzhen Vocational College of Information Technology,Shenzhen 518000,Guangdong,China) |
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| Abstract: | Compared with the previous accounting standards,new accounting standards change significantly in fair value,inventory,intangible assets,etc.By expounding the major changes in the previous accounting stan-dards,the article takes up a brief discussion on the impacts of the implementation of new accounting standards on curriculum system for Accounting Program in colleges,teachers’professional knowledge and accounting tal-ents training and evaluation,etc.and comes up with relevant approaches for those impacts. |
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| Keywords: | new accounting standards accounting education fair value intangible assets accounting profes-sional competence |
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