| 高职高专会计专业“财务报表分析”课程设计与教学实践 |
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| 引用本文： | 张鹏.高职高专会计专业“财务报表分析”课程设计与教学实践[J].南昌教育学院学报,2012(7):97-98. |
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| 作者姓名： | 张鹏 |
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| 作者单位： | 兰州职业技术学院 甘肃兰州 730070 |
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| 摘 要： | "财务报表分析"是财会专业的一门重要的专业提高课程,熟练掌握并应用财务报表分析企业的财务活动成为目前人才竞争的一个重要方式。随着经济全球化进程的加快、我国会计制度改革的不断深化以及最新的《企业会计准则》和《企业会计准则——应用指南》的颁布与实施,财务报表分析越来越引起企业财务信息使用者的关注。
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| 关 键 词： | 高职高专会计 财务报表分析 课程设计 |
The course design and teaching practice of "financial analysis" of accounting major in higher vocational colleges |
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| Zhang Peng.The course design and teaching practice of "financial analysis" of accounting major in higher vocational colleges[J].Journal of Nanchang College of Education,2012(7):97-98. |
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| Authors: | Zhang Peng |
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| Institution: | Zhang Peng(Lanzhou Vocational Technical College,Lanzhou Gansu,730070,China) |
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| Abstract: | "Financial analysis" is an important professional course of the accounting major,skilled master and use financial statement to analyze the financial activity of the enterprise is becoming an important way of talents competition.With the accelerated of economic globalization process,deepening of China’s accounting system reform and the promulgation and the implementation of the new "accounting standards for business enterprises" and "accounting standards for business enterprises--application guide",the financial statement analysis attracts more and more attention of enterprises financial information users. |
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| Keywords: | higher vocational accounting financial analysis curriculum design |
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