| 新准则体系下高校《财务会计》课程教学改革探析 |
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| 引用本文： | 何建华,宋孟宁.新准则体系下高校《财务会计》课程教学改革探析[J].天水师范学院学报,2009,29(4):124-127. |
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| 作者姓名： | 何建华 宋孟宁 |
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| 作者单位： | 天水师范学院,经济与社会管理学院,甘肃,天水,741001 |
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| 摘 要： | 新会计准则体系的制定与颁布，对财务会计产生了重大影响。在新会计准则体系下，高校《财务会计》课程的教学必须与之相适应进行改革，重建《财务会计》课程的教学目标、更新教学内容和教学方法是改革的关键。
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| 关 键 词： | 新会计准则体系 《财务会计》 课程 教学改革 |
On Teaching Reform of the Financial Accounting Under the New Guidelines System |
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| He Jianhua,Song Mengning.On Teaching Reform of the Financial Accounting Under the New Guidelines System[J].Journal of Tianshui Normal University,2009,29(4):124-127. |
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| Authors: | He Jianhua Song Mengning |
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| Institution: | (School of Economics and Social Administration, Tian＇shui Normal University, Tianshui Gansu 741001, China) |
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| Abstract: | The formulation and promulgation of China＇s new corporate accounting standards system has had a significant impact to the financial accounting. In the new system of the Accounting Standard for Business Enterprises, colleges and universities, ＂Financial Accounting＂ teaching curriculum must be adapted to carry out the reform. Reconstructing ＂Financial Accounting＂ course teaching objectives, changing the teaching content and updating teaching methods is the key points. |
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| Keywords: | new accounting standards Financial Accounting course teaching reform |
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