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1、我国会计学教材建设的优化问题(TheoptimizationoftheconstructionofaccountingteachingmaterialsinChina)TheoptimizationoftheconstructionofaccountingteachingmaterialsinChina--theoptimizationoftheconstructionofaccountingtextbooksAbstract:theconstructionofteachingmaterialsisthebasicconstructionoftheimportantteach
2、ingcontents,accountingtextbookconstructionisveryimportantinaccountingspecialtyconstruction.ThispaperbrieflyreviewstheconstructionofChina'saccountingprofessionaltextbooks,analyzesthebasicfactorsinfluence,putforwardseveralrelationsshouldbehandledinouraccountingtextbooks.Keywords:accounting;te
3、achingmaterialconstruction;seriesofteachingmaterialsSincethenewChineseestablishmentconstructioninourcountry,accountingprofessionalteachingmaterialscanbedividedintothefollowingfourstages:introductionofSoviettextbooks(1949~1956),independenttextbooks(1957~1980)andlselfintroductioncombinedwitht
4、eachingmaterials(1981~1992),andaseriesofselftranslationteachingmaterial(since1993).Sincethebeginningofthe2lcentury,almostallfinancialinstitutions,universities,Departmentofaccounting,publishinghouseshavepublishedaseriesofteachingmaterials,coveringgraduate,undergraduate,specialistandotherleve
5、ls.TheconstructionofaccountingteachingmaterialsinChinahasenteredaperiodofunprecedentedprosperity,butitalsobringsalotofproblemsthatweshouldseriouslyconsider,discussandsolve.Factorsinfluencingtheaccountingprofession,theteachingmaterialconstructionisnotdifficulttofindthatthefourstagesofthedeve
6、lopmentoftheaccountingtextbookconstruction,developmentandChina's50yearsofpolitical,economicandlegalbasicagreement,istheinteractionofavarietyoffactorsaffectingtheresults,includingtheaccountingenvironment,accountingreform,accountingtheory,accountingcoursesetc..Accountingenvironment,turbulentp
7、oliticalenvironmentofclassstruggleoreconomicconstruction,socialenvironmentandeconomicenvironment,stabilityandprosperityoftheplannedeconomyormarketeconomy,scienceandtechnologyenvironmentofmechanicaltechnologyandelectronictechnology,andlegalenvironmentofth