摘要
目前我国的会计教育目标不明确,学科体系不完善,教育理念欠成熟,以及理论与实践相脱离,造成我国会计教育水平低于国际水平,会计人员素质较低,难以应对WTO的挑战。只有整合会计教育体系,树立新的会计教育目标与理念,提高教师素质,改进教学方式、方法,才能缩短我国会计教育与国际会计教育水平的差距,促进中国会计教育事业的发展。
Bcause of the educational object of accounting is not perfect,the educational idea is not mature and the theory is separated from practice.Above all of the reasons our nation accounting education level is lower than the international standard and the accountant's quality is lower so,it is difficult to cope with the challenge of WTO.only integrating the present accounting ducational sgstem,setting up new accounting educational object and theory,enhancing teacher's quality and improving teaching method.the difference between our nation's accounting educational level and international accounting educational level will be progressively shortened.the development of chinese accounting educational enterprise will be improved.
出处
《陕西经贸学院学报》
2002年第6期88-91,共4页
Journal of Shaanxi Economics and Trade Institute
基金
陕西经贸学院基金项目(JMY01-028)。
关键词
会计教育
中国
会计事业
教育体系
改革
Accounting
Accounting education
Predent conditions of accounting education
