摘要
在新会计准则的颁布和实施三年多的时间里,无论对会计理论界和实务界都产生了巨大的影响,尤其对高职院校会计专业的教师和学生提出了新的要求和挑战。笔者作为一线教师,结合新会计准则的要求,对会计基础教学中遇到的问题提出自己的教学观点。
In over three years of the promulgation and implementation of new accounting standards,there has been a dramatic impact on whether accounting theory or practice,particularly made new demands and challenges to professional teachers and students of higher vocational colleges.I,as a first -line teacher,put forward my own teaching ideas on the issues encountered in the teaching of accounting basis combined with the requirements of the new accounting standards.
出处
《辽宁公安司法管理干部学院学报》
2010年第2期70-71,共2页
Journal of Liaoning Administrators College of Police and Justice
关键词
新会计准则
教师
会计基础教学
new accounting standards
teachers
teaching of accounting basis
