【摘要】：隨著經(jīng)濟(jì)的不斷發(fā)展,傳統(tǒng)的會(huì)計(jì)制度已經(jīng)不能夠適應(yīng)當(dāng)前社會(huì)財(cái)務(wù)管理工作的要求。針對(duì)這一現(xiàn)象,我國(guó)提出了新會(huì)計(jì)準(zhǔn)則。其不僅增加了經(jīng)濟(jì)業(yè)務(wù)中的不確定事項(xiàng),而且對(duì)會(huì)計(jì)人員的職業(yè)判斷能力提出了更高的要求。高校會(huì)計(jì)專業(yè)應(yīng)該緊緊圍繞當(dāng)今乃至今后會(huì)計(jì)教育的需求層次和需求結(jié)構(gòu)等方面的動(dòng)態(tài)變化,適時(shí)改變和更新會(huì)計(jì)教育理念,提高學(xué)生的職業(yè)判斷能力和專業(yè)水平。
[Abstract]:With the development of economy, the traditional accounting system can not meet the needs of the current social financial management. In view of this phenomenon, our country proposed the new accounting standard. It not only increases the uncertainty in economic business, but also puts forward higher requirements for accountants' professional judgment ability. Accounting major in colleges and universities should closely revolve around the dynamic change of demand level and demand structure of accounting education at present and even in the future, change and update accounting education idea in time, improve students' professional judgment ability and professional level.
【作者單位】： 濰坊科技學(xué)院;
【基金】：山東省軟科學(xué)研究計(jì)劃項(xiàng)目(編號(hào):2015RKA07007) 山東省青少年研究規(guī)劃項(xiàng)目(編號(hào):SDYSA150211) 濰坊市軟科學(xué)研究計(jì)劃項(xiàng)目(編號(hào):2016Rkx047)
【分類號(hào)】：F230-4;G642

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