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1、我国会计学教材建设的优化问题（OptimizationoftheconstructionofaccountingtextbooksinChina）Thispaperiscontributedbynavyking13TheoptimizationoftheconstructionofaccountingteachingmaterialsinChinaAbstract:theconstructionofteachingmaterialsisthebasicconstructionoftheimportanttea
2、chingcontents,accountingtextbookconstructionisveryimportantinaccountingspecialtyconstruction.ThispaperbrieflyreviewstheconstructionofChina'saccountingprofessionaltextbooks,analyzesthebasicfactorsinfluence,putforwardseveralrelationsshouldbehandledinouraccoun
3、tingtextbooks.Keywords:accounting;teachingmaterialconstruction;seriesofteachingmaterialsSincethenewChinaestablishmentconstructioninourcountry,accountingprofessionalteachingmaterialscanbedividedintothefollowingfourstages:introductionofSoviettextbooks(1949~19
4、56),independenttextbooks(1957~1980)andlselfintroductioncombinedwithteachingmaterials(1981~1992),andaseriesofselftranslationteachingmaterial(since1993).Sincethebeginningofthe2lcentury,almostallfinancialinstitutions,universitiesoftheDepartmentofaccounting,pub
5、lishinghouseshavepublishedaseriesofteachingmaterials,coveringgraduate,undergraduate,juniorcollegestudentsandotherlevels.TheconstructionofaccountingtextbooksinChinahasenteredaperiodofunprecedentedprosperity,butitalsobringsalotofproblemsworthyofourcarefulcons
6、ideration,discussionandsolution.Factorsinfluencingtheaccountingprofession,theteachingmaterialconstructionisnotdifficulttofindthatthefourstagesofthedevelopmentoftheaccountingtextbookconstruction,developmentandChina's50yearsofpolitical,economicandlegalbasicag
7、reement,istheinteractionofavarietyoffactorsaffectingtheresults,includingtheaccountingenvironment,accountingreform,accountingtheory,accountingcoursesetc..Accountingenvironment,turbulentpoliticalenvironmentofclassstruggleoreconomicconstruction,socialenvironme
8、ntandeconomicenvironment,stabilityandprosperityoftheplannedeconomyormarketeconomy,scienceandtechnologyenvironmentofmechanicaltechnologyandelectronictechnology,andlegalenvironmentoftheruleofpriorityorle
