我国会计学教材建设的优化问题（The optimization of the construction of accounting teaching materials in China）.docVIP

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我国会计学教材建设的优化问题（The optimization of the construction of accounting teaching materials in China）.doc

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我国会计学教材建设的优化问题（The optimization of the construction of accounting teaching materials in China）

我国会计学教材建设的优化问题（The optimization of the construction of accounting teaching materials in China） The optimization of the construction of accounting teaching materials in China -- the optimization of the construction of accounting textbooks Abstract: the construction of teaching materials is the basic construction of the important teaching contents, accounting textbook construction is very important in accounting specialty construction. This paper briefly reviews the construction of Chinas accounting professional textbooks, analyzes the basic factors influence, put forward several relations should be handled in our accounting textbooks. Key words: accounting; teaching material construction; series of teaching materials Since the new Chinese establishment construction in our country, accounting professional teaching materials can be divided into the following four stages: introduction of Soviet textbooks (1949~1956), independent textbooks (1957~1980) and l self introduction combined with teaching materials (1981~1992), and a series of self translation teaching material (since 1993). Since the beginning of the 2l century, almost all financial institutions, universities, Department of accounting, publishing houses have published a series of teaching materials, covering graduate, undergraduate, specialist and other levels. The construction of accounting teaching materials in China has entered a period of unprecedented prosperity, but it also brings a lot of problems that we should seriously consider, discuss and solve. Factors influencing the accounting profession, the teaching material construction is not difficult to find that the four stages of the development of the accounting textbook construction, development and Chinas 50 years of political, economic and legal basic agreement, is the interaction of a variety of factors affecting the results, including the accounting environment, accounting reform, accounting theory, accounting courses etc.. Accounting environment, t