对新会计准则环境下的高校会计教育工作的思考  

Reflections on Accounting Education in Vocational Colleges under the New Accounting Standards

作　　者：刘汶德[1] 

机构地区：[1]深圳信息职业技术学院信息经济系,广东深圳518000

出　　处：《南宁职业技术学院学报》2010年第3期58-61,共4页Journal of Nanning College for Vocational Technology

摘　　要：与原会计准则相比较,新会计准则在公允价值、存货、无形资产等方面做了重大改变。通过阐述新会计准则相对于旧准则的主要变化,浅析新会计准则实施后对高校会计专业课程体系、教师专业知识、会计人才培养及评价等教育工作产生的影响,提出应对这些影响的办法。Compared with the previous accounting standards,new accounting standards change significantly in fair value,inventory,intangible assets,etc.By expounding the major changes in the previous accounting stan-dards,the article takes up a brief discussion on the impacts of the implementation of new accounting standards on curriculum system for Accounting Program in colleges,teachers’professional knowledge and accounting tal-ents training and evaluation,etc.and comes up with relevant approaches for those impacts.

关 键 词：新会计准则 高校会计教育 影响 措施 

分 类 号：G71[文化科学—职业技术教育学]