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1、实施新准则对本科会计教育的挑战(Thechallengeofimplementingnewstandardstoundergraduateaccountingeducation)Theimplementationofthenewguidelineswillbeinaverylongtimetobringaccountingpersonneladaptation,putforwardthechallengetotheexistinghithertounknownaccountingeducation,putforwardhi
2、gherrequirementsonthequalityofaccountingpersonnelandtheabilitytoanalyzeasfollows:(1)higherprofessionaljudgmentThemosttypicalchangeofthenewcriterionisthemoreopportunitiesforaccountingpersonneltochooseaccountingpoliciesandaccountingestimates,andputsforwardhigherrequ
3、irementsforAccountants'professionaljudgmentability.Theaccountingpersonnelinourcountryhavebeenusingtheenterpriseaccountingsystem,lackofflexibilityinthepreparationofthenewguidelines,theuseisnotgood,itislikelytohaveneitherreliabilitynorlossoffairness.Professionaljudg
4、mentabilityhasbecomeoneofthemostimportantqualitiesofaccountingpersonnel,accountingeducationalsoneedstochange,toimprovestudents'professionaljudgmentability,asthefocusofeducation.(two)selfrenewingabilityofknowledgeInthepasttenyears,inordertoadapttothechangeoftheecon
5、omicsituation,theMinistryofFinanceconstantlyissuednewguidelinesandrevisedtheoldguidelines.Itisforeseeablethatthenewguidelineswillencountermanyunexpectedproblemsintheprocessofimplementation,butalsoneedtocontinuetorevise.Whetheritisinternationalaccountingstandardsor
6、China'saccountingstandards,itisnecessarytorevisetheexistingaccountingstandardsandpublishnewaccountingstandardsaccordingtothedevelopmentandchangesofbusinessinnovation.Accountantsneedtoconstantlyacceptnewknowledgetoadapttothedevelopmentofsocialeconomy.Knowledgeofsel
7、frenewingabilities,orcultivateself-learningabilityofstudentshasbecomeanindispensablepartofaccountingeducation,mostofChina'scurrentaccountingeducationstillstaysinthecrammingeducationstage,studentsself-learningability,cannotplaygoodexerciseandtraining,trainingofacco
8、untingeducationtoexplorenewteachingmethodsandthestudentstheabilityof.(three)theabilitytocollect,acquire,andrefineinformationTheoldaccountingstandardsemp