构建基于会计职业判断能力培养的创新教考模式

随着我国会计标准与国际惯例的趋同,越来越多的会计事项需要会计人员运用职业判断来进行处理,会计人员职业判断能力的问题日显重要。通过调查问卷结果的分析得出:目前我国传统的教育模式存在诸多问题,已不能适应会计专业学生职业判断能力培养的要求,急需对其进行全面的改革。会计专业学生职业判断能力的培养应贯穿教材、教学和实践等各个环节。

Construction of Innovative Teaching and Testing Mode based on Training Professional Judgment ability in Accounting

As China s accounting standards converge with international practice,more and more accounting issues require accounting staff to make professional judgments.Thus it is increasingly important for accountants to increase their ability in this regard.The results of the questionnaire analysis show that there are many problems in China s traditional mode of education,which can no longer meet the needs of building up the students ability of professional judgments and it is urgent to t carry out comprehensive ref...