浅谈会计权益理论  

Discussion on Accounting Equity Theory

作　　者：高鸽[1] 

机构地区：[1]吉林大学管理学院,吉林长春130022

出　　处：《长春师范大学学报（人文社会科学版）》2012年第3期197-200,共4页Journal of Changchun Teachers Coliege

摘　　要：本文从研究高职院校经济数学课程教育目标入手,从经济数学课程内容体系改革、教材建设改革、教学方法和考核方式改革以及数学建模活动的开展等四个方面给出经济数学课程建设和改革的实施方案。Accounting equity theory is an important part of accounting theory, and different equity theories have different understanding on accounting equation and recording rules. Therefore, the accounting treatment of different equity theories on certain accounting business is also different. This paper introduces several main equity theories at present, and analyzes the changes and development of various equity theories from the perspectives of business organization form transitinn_ in nrd^r tn r^rnvicls= ~am~ h^ln f,~r f, lh h

关 键 词：高职教育 经济数学 课程改革 

分 类 号：F230[经济管理—会计学]