摘要
与经济全球化相适应,会计国际化、财务报告全球化趋势已经形成。这对会计人员的职业判断力、应变能力有更高的要求,会计教育不能再以传统的传授知识为导向,应以原理为导向,注重会计理论教育,培养理论基础扎实、有较高职业判断力的会计人才,以适应会计全球化的要求。
Adapting to economy globalization,accounting internation nalization and financial report globalization have formed.It sets accountants high requirements of professional judging ability and changing ability.To adpt to globalization,accounting education should give priority to accounting theory teaching and training of accountants with theory basis and judging ability rather than the imparting of knowledge.
出处
《商丘师范学院学报》
CAS
2010年第7期49-51,共3页
Journal of Shangqiu Normal University
关键词
财务报告全球化
会计教育
概念框架
职业判断
financial report globalization
accounting education
concept structure
profession judgement
