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1982年12月在北京讨论《会计原理》教学大纲时,我们一致认为现行的《会计原理》课程急须改革。 《会计原理》在我国高等财经院校各专业现行教学计划中列为必修课。它既是入门课、基础课,又是会计学科共同的理论课。这门课程的这种性质决定了它在教材内容和教学计划的安排上有许多特点,存在一些不易克服的矛盾。 1.入门课与理论课的矛盾。作为基础课、入门课,要求在低年级开课,但是在低年级开设,有些内容又难以讲清楚,更难讲得深透。
When we discussed the “Principles of Accounting” syllabus in Beijing in December 1982, we agreed that the current “Principles of Accounting” course was in urgent need of reform. “Accounting Principles” in China’s higher finance and economics colleges and universities in the current teaching plan as a compulsory course. It is both an introductory course, a basic course, and a common theoretical course in accounting. The nature of this course determines its many characteristics in teaching materials and teaching plans, there are some contradictions not easily overcome. 1. The introductory class and theoretical class of conflict. As a basic course, an introductory course, requiring the commencement of the lower grades, but opened in the lower grades, some of the content is difficult to make it clear, more difficult to say thoroughly.