摘要
从构建“财务会计概念框架”、完善和落实“会计法”、颁布和推行“具体会计准则”的角度进行分析 ,认为会计教育是会计体制改革成败的关键 ,必须抓好会计的学校教育和在职教育 ,才能全面推进会计体制的各项改革。
The paper believes that accounting education is the key to accounting system The paper discusses the question from the analysis of the 'Construction of Framework for Presentation of Financial Statement', 'Perfecting and Fulfilling of Accounting Laws' and 'Issuing and Implementing of Special Accounting Standards' The paper argues that both school and professional accounting education should be emphasized to guarantee the success of accounting reform
出处
《河北职业技术师范学院学报》
2002年第2期45-47,60,共4页
Journal of Hebei Vocation-Technical Teachers College
关键词
会计教育
会计体制改革
学校教育
在职教育
accounting education
reform of accounting system
school education
professional education
