高职高专会计专业“财务报表分析”课程设计与教学实践  

The course design and teaching practice of "financial analysis" of accounting major in higher vocational colleges

作　　者：张鹏[1] 

机构地区：[1]兰州职业技术学院,甘肃兰州730070

出　　处：《南昌教育学院学报》2012年第7期97-98,共2页Journal of Nanchang College of Education

摘　　要："财务报表分析"是财会专业的一门重要的专业提高课程,熟练掌握并应用财务报表分析企业的财务活动成为目前人才竞争的一个重要方式。随着经济全球化进程的加快、我国会计制度改革的不断深化以及最新的《企业会计准则》和《企业会计准则——应用指南》的颁布与实施,财务报表分析越来越引起企业财务信息使用者的关注。'Financial analysis' is an important professional course of the accounting major,skilled master and use financial statement to analyze the financial activity of the enterprise is becoming an important way of talents competition.With the accelerated of economic globalization process,deepening of China's accounting system reform and the promulgation and the implementation of the new 'accounting standards for business enterprises' and 'accounting standards for business enterprises--application guide',the financial statement analysis attracts more and more attention of enterprises financial information users.

关 键 词：高职高专会计 财务报表分析 课程设计 

分 类 号：G712[文化科学—职业技术教育学]