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On the accountancy profession in the ability of students to determine ways of cultivating professional.doc

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On the accountancy profession in the ability of students to determine ways of cultivating professional

On the accountancy profession in the ability of students to determine ways of cultivating professional [Abstract] school education is to cultivate the main way of accounting professionals, but also train students in the accountancy profession to determine the ability of the best stage, therefore, how to train students in professional accountancy profession to determine the ability becomes particularly important. In this paper, the accounting profession in professional ability training students exploring the avenues. [Keywords:] in the capacity of students to determine ways of cultivating professional Accounting profession to determine the accounting development and social progress of the product of the impact has now become an important factor in the quality of accounting information. United States, Canada and other Western countries from the sixties and the seventies began to conduct a study to determine the accounting profession in China, with the Enterprise Accounting System issued in 2000, and successively more specific accounting standards promulgated, to the accounting profession has given a lot of space to determine . Accounting Professional to determine really beginning to be widely appreciated. 1, for students in vocational determine the need for capacity building Accounting Professional judgments can be summarized as accounting personnel matters in the face of uncertainty in the laws and regulations to the extent permitted, based on their professional knowledge and professional experience in matters of economic operations in accounting recognition, measurement, recording and reporting made links a reasonable estimation and inference. It has a strong professional, subjective purpose, trade-offs and strong features such as social. 1. Is to adapt to economic development and the need for accounting reform In today’s era of economic development so that the increasingly fierce competition among enterprises, enterprises are faced with