摘要
新会计准则的出台使得财务管理发生变革,本文从高职院校角度切入,深入研究高职院校财务软件应对财务改革的对策。财务改革具体表现在如下方面:新会计准则改变了会计计量的主要要素和财务报告内容,改变了存货计价方法,改变了资产减值的处理原则,改变了合并报表计量的范围,强调采用公允价值计量的方式。财务软件是企业开展财务核算必不可少的工具之一,有助于企业格式化、规范化企业财务管理,同时提高财务核算的效率,并记录企业的财务会计信息。财务改革对财务软件的影响主要体现在会计科目范围变化和会计科目核算内容变化两个方面。因此,高职院校应从学院和教师两个角度来应对财务改革,具体包括增加实训机会、增加实习机会,改变传统的教学模式、优化传统的教学方法、加强教师的业务水平和知识储备。
The introduction of the new accounting standards has led to changes in financial management.Starting from the perspective of higher vocational colleges,this paper deeply studies the countermeasures of financial software to cope with financial reform in higher vocational colleges.The financial reform is embodied in the following aspects: the new accounting standards have changed the main elements of accounting measurement and the contents of financial reports,changed the method of inventory valuation,changed the treatment principle of asset impairment,changed the scope of measurement of consolidated statements,and emphasized the use of fair value.Financial software is one of the indispensable tools for enterprises to carry out financial accounting.It helps enterprises to format and standardize corporate financial management,improve the efficiency of financial accounting,and record financial accounting information of enterprises.The impact of financial reform on financial software is mainly reflected in the changes in the scope of accounting subjects and changes in the accounting contents of accounting subjects.Therefore,higher vocational colleges should deal with financial reform from the perspective of colleges and teachers,including increasing training opportunities,increasing practice opportunities,changing traditional teaching models,optimizing traditional teaching methods,and strengthening teachers' business level and knowledge reserves.
出处
《科教文汇》
2019年第20期20-21,共2页
Journal of Science and Education
关键词
高职院校
财务改革
案例教学法
对策研究
higher vocational colleges
financial reform
case-based teaching
countermeasure research
