WTO知识在会计课程与教学中的整合  

Integration of Knowledge about WTO in the Curriculum and Teaching of Accounting Course

作　　者：凌艳平[1] 侯俊军 

机构地区：[1]湖南广播电视大学副教授,湖南长沙410004 [2]不详

出　　处：《湖南广播电视大学学报》2007年第3期35-37,共3页Journal of Hunan Radio and Television University

摘　　要：加入WTO后,国际贸易游戏规则的变化、资本的跨国流动、会计服务市场的开放等因素对我国会计行业的影响非常大。如何将WTO知识在会计课程与教学中进行整合,是我们目前亟待解决的一个问题。本文从WTO知识在会计理论中的整合、在会计课程设计中的整合、在会计教学中的整合三个方面进行了分析。After China＇ s accession to WTO, some factors, such as, the change of ＂rules of the game＂ in the international trade, cross - border flows of capital, the opening of accounting services market, have a significant impact on China＇ s accounting profession. How the knowledge of WTO is integrated to the Accounting curriculum and teaching commendably is a problem that requires urgent solution. This paper makes an analysis about the integration of the knowledge of WTO in the Accounting theory, Accounting course design and Accounting teaching.

关 键 词：WTO知识 会计课程与教学 整合 

分 类 号：G642.0[文化科学—高等教育学]