| 会计人员学习能力和职业判断能力的培养 |
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| 引用本文： | 郑兰玉.会计人员学习能力和职业判断能力的培养[J].南平师专学报,2006,25(4):94-96. |
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| 作者姓名： | 郑兰玉 |
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| 作者单位： | 南平师范高等专科学校,经济与数学系,福建,武夷山,354300 |
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| 摘 要： | 会计职业能力是会计职业者从事会计职业应具备的基本素质。本文主要探讨知识经济时代会计人员面临的挑战和要求,论述如何在会计教育中从知识传授向能力培养转变,使学生具备终身自我学习的能力;树立会计职业判断意识,从而具备会计职业判断能力。
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| 关 键 词： | 会计终身教育 会计职业判断 会计职业能力 |
| 文章编号： | 1008-5963(2006)04-0094-03 |
| 收稿时间： | 09 5 2006 12:00AM |
| 修稿时间： | 2006年9月5日 |
The Training in Learning Ability and Professional Judgment for Accounting Personnel |
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| ZHENG Lanyu.The Training in Learning Ability and Professional Judgment for Accounting Personnel[J].Journal of Nanping Teachers College,2006,25(4):94-96. |
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| Authors: | ZHENG Lanyu |
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| Institution: | Economics and Mathematics Department of Nanping Teachers College, Wuyishan 354300, China |
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| Abstract: | Professional ability is a basic quality for those who are engaged in occupations of accounting. In this essay, the author mainly talks about the facing challenges in the era of knowledge economy and the requirements of the society for accounting personnel. In order to equip the students with life-long self-learning ability and enable them to foster the awareness of professional judgment, the ways for changing imparting knowledge into training ability in accounting education have been discussed here. By this, the students will master professional judgment in accounting. |
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| Keywords: | lifelong education in accounting rofessional judgment in accounting professional ability for accounting |
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