| 对会计学专业学生职业判断能力培养的思考 |
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| 引用本文： | 黄怡.对会计学专业学生职业判断能力培养的思考[J].福建农业大学学报(哲学社会科学版),2007,10(4):96-98,102. |
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| 作者姓名： | 黄怡 |
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| 作者单位： | 福建农林大学经济与管理学院,福建福州350002 |
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| 摘 要： | 会计学专业学生职业判断能力培养是会计改革和制度变迁的需要,是会计人员必须具备的基本素质,是会计专业学生应具备的基本能力。会计职业判断最明显的一个特点是专业性,同时具有社会性、目标性和权衡性等基本特征。要培养学生职业判断能力,会计专业教学必须改变传统的教学思维和教学方式,要求教师转变思路,积极研究和探索培养学生职业判断能力的具体方案,贯穿于会计专业教学各环节和全过程。
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| 关 键 词： | 会计 职业判断 会计教学 |
| 文章编号： | 1671-6922（2007）04-0096-03 |
| 收稿时间： | 2007-04-29 |
Training of accountancy-majored students＇ occupational judgment |
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| HUANG Yi.Training of accountancy-majored students＇ occupational judgment[J].Journal of Fujian Agricultural University(Social Science Edition),2007,10(4):96-98,102. |
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| Authors: | HUANG Yi |
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| Institution: | HUANG Yi (College of Economics and Management, Fujian Agriculture and Forestry University, Fuzhou , Fujian 350002, China) |
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| Abstract: | Training of accountancy-majored students＇ occupational judgement is the demand of accountancy reform and system vicissitude, and it is the basic quality necessary for accountants and the basic ability for accountancy-majored students. The distinctive features of accountancy occupational judgement are specialization, socialization, goal-oriented and weighing. To de- velop students＇ occupational judgement, the traditional teaching ideology and teaching mode have to be updated in the discipline of accountancy, so the teachers have to change their ideas and explore and work out a detailed scheme to train students＇ occupational judgement. It lies in various links and the whole process of accountancy teaching. |
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| Keywords: | accountancy occupational judgement accountancy teaching |
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