摘要
从培养会计人才的角度提出了在编写《会计学原理》教材时注重学生能力的培养，应突出时代的特征和内容结构的安排要符合客观实际等看法，进一步阐明了《会计学原理教材的地位和人才培养的重要性．
How to compile the teaching material of the accounting principle? As a result of reform on accounting,there are many kinds of teaching material of accounting principle in the society,they have kinds of insufficiency on the structure, content and system.For this reason, the author advances the proposals that to develop the student's learning ability,to strss the feature of the times and to arrang the content in tern to be suitable for objective reality when the teaching material is complied. The further stresses the position that teaching material of accounting principle and the importance of developing a person' s ability
关键词
会计制度改革
会计学原理
教材建设
the reform on accounting,accounting principle,to build up the teaching material
