摘要
本文对会计职业教育中,会计理论教育与会计实际工作需求之间存在的几个问题,提出以下几点个人看法和对策。(1)2008年以后出版的会计教材,几乎都是按照会计准则的要求编写的。(2)税收知识与纳税实践方面教学内容偏少。中小公司企业对税法知识的要求远远大于对会计核算的要求。(3)学生动手能力弱。对策:强化理论联系实际,注重纳税实务教学,增加实训课课时。
In view of the problems existing in accountant education and the actual work,this paper proposes the writer＇s own views and countermeasures. （l）The textbooks published after 2008 are almost all in accordance with accountant regulations. （2）The teaching of tax knowledge and tax practice is relatively little which is far from the requirements from medium and small enterprises.（3）Students＇ practice ability is weak.The coun- termeasures： enhancing the relationship of theory and practice, laying stress on the teaching of tax practice and increasing the periods of practice lesson.
出处
《科教文汇》
2011年第27期38-39,共2页
Journal of Science and Education
关键词
会计
职业教育
问题
对策
纳税申报
accountant
vocational education
problems
countermeasure
tax return
