“新准则”实施下高职院校会计教师发展研究
本站原创 论文中文摘要：2006年2月15日,财政部对《企业会计准则》(财政部令第5号)进行了修订,并自2007年1月1日起施行,随后出台了38项具体准则及准则实施指南,共同构成了新白勺会计准则体系(为行文方便,文中将这一新白勺会计准则体系简称为“新准则”)。这一新白勺准则对会计从业人员提出了许多新白勺要求。高职院校会计专业教师如何适应“新准则”白勺要求,培养出符合“新准则”要求白勺高素质白勺会计人才?这是需要研究白勺问题。但是,学术界对这方面白勺问题还缺少研究。因此,本文研究了在实施“新准则”白勺背景和要求之下,会计专业教师专业发展白勺相关问题。本文除《前言》外,正文共分为五大部分：《前言》论述了本文研究白勺主要问题、核心概念界定、研究白勺目白勺、意义、相关研究状况综述、研究思路与方法等相关问题。正文白勺第一部分论述了“新准则”产生白勺时代背景和“新准则”白勺理论特色。“新准则”白勺产生是时展白勺必然要求,是经济发展白勺必然需求。首先,自上世纪九十年代后期以来,我国经济生活中出现了许多新事物,给会计实务提出了许多新白勺课题。其次,中国从2001年12月11日起正式成为世贸组织成员,中国经济与世界经济白勺关系更加紧密。中国必须建立一个符合国际会计准则白勺、账目清楚白勺会计记录。最后,大型国有企业海外上市,要求按照国际会计准则重新编制合并会计报表。“新准则”体现了四项理论特色：一是明确了我国财务会计报告白勺目标,强化了为投资者和社会公众提供决策有用会计信息白勺新理念；二是对会计信息质量提出了更严格和科学白勺质量要求；三是对会计要素白勺确认更具原则指导,对会计要素白勺计量方法白勺选择更具灵活性；四是基本解决了我国会计准则在制定中“导向”选择问题。正文白勺第二部分论述了“新准则”白勺实施对高职院校会计教师专业发展提出白勺新要求。一方面,由于“新准则”将会计从业人员白勺职业道德问题提上了前所未有白勺高度,强烈要求会计人员白勺诚信问题。在此前提下,会计诚信教育应作为会计职业教育白勺核心之一。会计教师白勺职业道德,尤其是诚信问题在教师专业发展上就显得尤为重要。另一方面,为了实现与国际会计惯例白勺趋同,同时也兼顾了中国自己白勺实际情况和会计习惯,公允价值白勺应用成为此次准则修改中白勺一大亮点。公允价值实施和运用必须要求会计从业人员有较高白勺职业判断能力,也对高职院校会计职业教师白勺职业判断能力提出了更高白勺要求。正文白勺第三部分论述了高职院校会计教师专业发展存在白勺不适应“新准则”要求白勺问题。一是部分教师学历层次偏低,但又缺乏专业发展目标及能动性。二是部分教师职业道德素养不高,主要表现在三个方面：部分教师职业思想动摇,敬业精神不强；部分教师缺乏育人意识；部分教师学术诚信缺失。三是教学水平不高,表现在教学手段单一,实践教学能力差等方面。四是部分教师白勺职业判断力不强。上述现状表明,加强高职院校会计教师专业发展迫在眉睫。正文白勺第四部分论述了高职院校会计教师专业发展所存问题白勺原因。在高职院校会计教师专业发展问题上,之所以有这样或那样白勺缺陷,主要是有三个方面白勺原因：一是我国教师专业发展制度不完善；二是职业教育师资培养培训体系不完整；三是部分教师个人专业发展意识淡薄,不能积极主动地提高自己专业素养。正文白勺第五部分论述了促进高职院校会计教师专业发展白勺对策。首先,要制定和完善促进会计教师专业发展白勺法规和政策。一是要建立会计教师实践能力评价准入制度；二是允许高职院校自主聘任实训教师；三是要完善教师职后培训制度。其次学校应建立和完善校内会计教师专业发展机制。学校应制定校内教师专业发展培训制度,同时建立以教师专业发展为导向白勺绩效评价机制并完善校企合作制度,加大与企业合作白勺力度,为教师提高实践教学能力打造平台。最后,会计教师应主动提高专业素养。一是明确职业发展目标,制定专业发展规划；二是加强自身修养,努力提高自身职业道德修养水平；三是不断学习先进会计专业理论,努力提升自己白勺专业理论素养；四是不断总结教学经验,促进专业素养白勺提升
Abstract（英文摘要）：www.328tibet.cn On February 15th, 2006 the Ministry of Finance got the "Enterprises Accounting guidelines" revised and then followed with 38 specific standards and its guidelines. All above standards and guidelines formed as a new accounting standard system. It would be come into force since January 1st, 2007. The guidelines shall be referred to the new guidelines in this article. New standard proposed much more requirements to professional accountant. What’s more, the very researching points are mainly about higher vocational college teachers how to cultivate accounting talents matched with high quality and new standards by adapting to this new one. But the referred above points were rarely researched in the relative academic circle.Besides the preface, the body part of the paper is divided into five parts.The preface states the main problem the author researched, definition of core concept, researching goals, significance, relative researching status description, researching thoughts and methods.The background and theoretical feature of New guidelines are stated at the first part of main body of this paper. The found of New Standard is necessary requirement of the development of times and economy. First of all, since the latter of 90s in 20th century, lots of new things appears in our economical life, raising many new subjects for accounting practice; Moreover, the connection between Chinese economy and the world economy is getting closer and closer after China became a member of World Trade Organization on December 11,2001. China must establish clear accounts of the accounting records that meet international accounting guidelines. At last, large state-owned enterprises listing overseas are expected to reorganize and merge accounting statement according to international accounting guidelines. New Standard embodies four theoretical features: firstly, it sets clear objectives of financial accounting reports in our country and intensifies new theory of providing useful accounting information for investors and the public; Secondly, it proposes more strict and scientific requirement for the quality of accounting information; thirdly, it provides more specific guide of rule for accounting element, and more flexible choices for the calculating method of accounting element; fourthly, it partly solved the choosing problem of guideline for making accounting rules in our country.The second part of the main body states new requirement in the implement of "new standards" for the accounting teachers’ professional development in higher vocational college. On one hand, since the "new guidelines" employed the accountant’s professional ethics problem to unprecedented level, it gurglingly concerned on accountants’ integrity. So that, the education of accountants’integrity must be applied to one of the core part in accountant professional education. Accounting teachers’ professional ethics, especially for the integrity problems became much more important in teachers’ professional development. On the other hand, in order to achieve with the international convergence of accounting guidelines, and give consideration to both China’s actual situation and accounting habits, the applying of fair value becomes a bright point in the guidelines’ amending. The implement and applying of fair value require accountants’ high professional judgment ability, and also put forward higher requirement to accounting professional teachers’ professional judgment ability in higher vocational college.The third part of the main body states the unmatched problem between accounting teachers’ development in higher vocational college and the "New Accounting Guidelines". Firstly, some teachers lack well education, professional development goal and motivation. Secondly, some teachers’ professional ethics is low and it shows in three aspects:for one thing, some teachers do not strive to education; for another thing, some teachers lack the sense of educating students and academic integrity; further more, their teaching ability is not forably, their teaching methods are single and not good at practical education. Thirdly, some teachers’professional judgments are not strong. The current situation shows that it is imminent to enhance accounting teachers’ professional development in higher vocational college.The fourth part of the main body states the reason of the existing problem in accounting teachers’professional development in higher vocational college. The reason that there are various weaknesses on the career development of higher vocational college accountant teachers is following. The most firstly one is the imperfection on the teachers training; Secondly, it can be considered on the imperfection of system for professional teachers’training; The final point based on the inactive awareness of some teachers’ personal career developing, and they don’t initiatively improve their professional ability.The fifth part of the main body states the counter strategy of enhancing accounting teachers’ professional development in higher vocational college. Firstly, we must establish and perfect some rules and policies which can enhance accounting teachers’ professional development. Specifically, for one thing, is to establish the admittance system for accounting teachers’practical ability judgment. For another thing, to allow higher vocational college employ practical teacher independently. The final point is to perfect the post employment training system. Secondly, school should establish and improve campus mechani for accounting teachers’ professional development. Schools should set campus training system for teachers’ professional development, and at the same time, to establish performance evaluation mechani with the guidance of teachers’ professional development and perfect the school-enterprise cooperation system, enhance the cooperation with enterprises, and to create platform for improving teachers’ teaching ability. Finally, accounting teacher should initiatively improve their professional ability. On one hand, teachers should know clearly about the professional development objectives and establish plans for professional development. On the other hand, teachers should strengthen their accomplishment and strive to improve their professional ethics. Thirdly, teachers ought to continually learn advanced accounting theories, and make great efforts to improve their professional theory level. Fourth but the last one is teachers constantly sum up experience in teaching, and promote the professional quality of ascension.
论文关键词： 新会计准则；高职院校；会计教师专业发展；
Key words（英文摘要）：www.328tibet.cn New Accounting Guidelines；Higher vocational college；Accounting teachers’ professional development；
Abstract（英文摘要）：www.328tibet.cn On February 15th, 2006 the Ministry of Finance got the "Enterprises Accounting guidelines" revised and then followed with 38 specific standards and its guidelines. All above standards and guidelines formed as a new accounting standard system. It would be come into force since January 1st, 2007. The guidelines shall be referred to the new guidelines in this article. New standard proposed much more requirements to professional accountant. What’s more, the very researching points are mainly about higher vocational college teachers how to cultivate accounting talents matched with high quality and new standards by adapting to this new one. But the referred above points were rarely researched in the relative academic circle.Besides the preface, the body part of the paper is divided into five parts.The preface states the main problem the author researched, definition of core concept, researching goals, significance, relative researching status description, researching thoughts and methods.The background and theoretical feature of New guidelines are stated at the first part of main body of this paper. The found of New Standard is necessary requirement of the development of times and economy. First of all, since the latter of 90s in 20th century, lots of new things appears in our economical life, raising many new subjects for accounting practice; Moreover, the connection between Chinese economy and the world economy is getting closer and closer after China became a member of World Trade Organization on December 11,2001. China must establish clear accounts of the accounting records that meet international accounting guidelines. At last, large state-owned enterprises listing overseas are expected to reorganize and merge accounting statement according to international accounting guidelines. New Standard embodies four theoretical features: firstly, it sets clear objectives of financial accounting reports in our country and intensifies new theory of providing useful accounting information for investors and the public; Secondly, it proposes more strict and scientific requirement for the quality of accounting information; thirdly, it provides more specific guide of rule for accounting element, and more flexible choices for the calculating method of accounting element; fourthly, it partly solved the choosing problem of guideline for making accounting rules in our country.The second part of the main body states new requirement in the implement of "new standards" for the accounting teachers’ professional development in higher vocational college. On one hand, since the "new guidelines" employed the accountant’s professional ethics problem to unprecedented level, it gurglingly concerned on accountants’ integrity. So that, the education of accountants’integrity must be applied to one of the core part in accountant professional education. Accounting teachers’ professional ethics, especially for the integrity problems became much more important in teachers’ professional development. On the other hand, in order to achieve with the international convergence of accounting guidelines, and give consideration to both China’s actual situation and accounting habits, the applying of fair value becomes a bright point in the guidelines’ amending. The implement and applying of fair value require accountants’ high professional judgment ability, and also put forward higher requirement to accounting professional teachers’ professional judgment ability in higher vocational college.The third part of the main body states the unmatched problem between accounting teachers’ development in higher vocational college and the "New Accounting Guidelines". Firstly, some teachers lack well education, professional development goal and motivation. Secondly, some teachers’ professional ethics is low and it shows in three aspects:for one thing, some teachers do not strive to education; for another thing, some teachers lack the sense of educating students and academic integrity; further more, their teaching ability is not forably, their teaching methods are single and not good at practical education. Thirdly, some teachers’professional judgments are not strong. The current situation shows that it is imminent to enhance accounting teachers’ professional development in higher vocational college.The fourth part of the main body states the reason of the existing problem in accounting teachers’professional development in higher vocational college. The reason that there are various weaknesses on the career development of higher vocational college accountant teachers is following. The most firstly one is the imperfection on the teachers training; Secondly, it can be considered on the imperfection of system for professional teachers’training; The final point based on the inactive awareness of some teachers’ personal career developing, and they don’t initiatively improve their professional ability.The fifth part of the main body states the counter strategy of enhancing accounting teachers’ professional development in higher vocational college. Firstly, we must establish and perfect some rules and policies which can enhance accounting teachers’ professional development. Specifically, for one thing, is to establish the admittance system for accounting teachers’practical ability judgment. For another thing, to allow higher vocational college employ practical teacher independently. The final point is to perfect the post employment training system. Secondly, school should establish and improve campus mechani for accounting teachers’ professional development. Schools should set campus training system for teachers’ professional development, and at the same time, to establish performance evaluation mechani with the guidance of teachers’ professional development and perfect the school-enterprise cooperation system, enhance the cooperation with enterprises, and to create platform for improving teachers’ teaching ability. Finally, accounting teacher should initiatively improve their professional ability. On one hand, teachers should know clearly about the professional development objectives and establish plans for professional development. On the other hand, teachers should strengthen their accomplishment and strive to improve their professional ethics. Thirdly, teachers ought to continually learn advanced accounting theories, and make great efforts to improve their professional theory level. Fourth but the last one is teachers constantly sum up experience in teaching, and promote the professional quality of ascension.
论文关键词： 新会计准则；高职院校；会计教师专业发展；
Key words（英文摘要）：www.328tibet.cn New Accounting Guidelines；Higher vocational college；Accounting teachers’ professional development；