本文選題：高級(jí)財(cái)務(wù)會(huì)計(jì)　切入點(diǎn)：會(huì)計(jì)假設(shè)　出處：《財(cái)會(huì)通訊》2014年22期 　論文類型：期刊論文

【摘要】：正高級(jí)財(cái)務(wù)會(huì)計(jì)突破了傳統(tǒng)會(huì)計(jì)假設(shè)和會(huì)計(jì)原則,是一門為提高學(xué)生會(huì)計(jì)理論水平及應(yīng)用能力而設(shè)置的專業(yè)課。這門課程緊密結(jié)合當(dāng)代經(jīng)濟(jì)發(fā)展,知識(shí)點(diǎn)緊密,關(guān)聯(lián)性較強(qiáng),理論理解難度較大,加之現(xiàn)有財(cái)務(wù)軟件對(duì)高級(jí)財(cái)務(wù)會(huì)計(jì)涉及的內(nèi)容幾乎空白,導(dǎo)致理論與實(shí)踐不能有機(jī)結(jié)合,這些特點(diǎn)共同導(dǎo)致了高級(jí)會(huì)計(jì)的教學(xué)難度。一、高級(jí)財(cái)務(wù)會(huì)計(jì)理論基礎(chǔ)會(huì)計(jì)理論界在進(jìn)行理論研究時(shí),都將會(huì)計(jì)假設(shè)視為建立財(cái)務(wù)會(huì)計(jì)理論和實(shí)務(wù)的基礎(chǔ);將一般原則視為規(guī)范會(huì)計(jì)行為、控制會(huì)計(jì)
[Abstract]:Advanced financial accounting breaks through traditional accounting assumptions and accounting principles. It is a professional course set up to improve students' accounting theoretical level and applied ability. This course is closely integrated with contemporary economic development, with close knowledge points and strong relevance. The theoretical understanding is difficult, and the current financial software is almost blank in the content of advanced financial accounting, which leads to the combination of theory and practice. These characteristics together lead to the teaching difficulty of advanced accounting. Accounting hypothesis is regarded as the foundation of establishing financial accounting theory and practice, and general principles are regarded as standardizing accounting behavior and controlling accounting.
【作者單位】： 鹽城工學(xué)院經(jīng)濟(jì)與管理學(xué)院;
【分類號(hào)】：F234.4-4

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本文編號(hào)：1646198