摘要
2017年10月24日财政部发布了《政府会计制度——行政事业单位会计科目和报表》,要求自2019年1月1日起执行新制度。行政事业单位会计人员面临着巨大挑战。对高校的政府与非营利组织会计课程的教师教学也带来巨大的挑战,在该项制度改革下我们教师需要进一步摸索探讨,为政府与非营利组织会计的课程改革做好准备,为学生掌握最新的知识,理解最全面的会计知识体系探讨出好的方法。
On October 24,2017,the Ministry of Finance issued the ＂Government Accounting System-AccountingItems and Statements for Administrative Institutions＂,requiring the implementation of the new system from January1,2019. Accounting personnel in administrative institutions face great challenges. It also brings great challenges to theteaching of accounting courses for government and non-profit organizations in colleges and universities. Under thereform of this system,our teachers need to explore further,prepare for the reform of accounting courses for governmentand non-profit organizations,and explore good methods for students to master the latest knowledge and understand themost comprehensive accounting knowledge system.
作者
童友霞
TONG You-xia(School of Economics＆ Management,Yancheng Institute of Technology Yancheng,Jiangsu 224001,China)
出处
《教育教学论坛》
2018年第50期86-87,共2页
Education And Teaching Forum
关键词
政府会计制度
政府与非营利组织会计
教学
government accounting system
government and nonprofit accounting
teaching
