Research on Professional Judgments Capacity Development of Students Majoring in Accounting under the New Accounting Standards

摘要：

The promulgation and implementation of new accounting standards for business enterprises,shows the official formation of Chinas Accounting Standard System, which has a higher demand on the accounting profession judgments. These paper analyses accounting professional judgments involved in the implementation of new accounting standards for business enterprises and how to develop the undergraduate accounting profession judgments during daily teaching activities.

关键词： Accounting standards for business enterprise accounting professional judgments teaching Strategies

作者: LI Yuanhui DING Huiping

作者单位: School of Economics and Management,Beijing Jiaotong University,P.R.China,100044

会议类型: 国际会议

会议名称: 2008 International Seminar on Education Management and Engineering(2008教育管理科学与工程国际研讨会)

会议地点: 成都

会议语种:英文

页码: 573-577

在线出版日期: 2008-09-22（万方平台首次上网日期，不代表论文的发表时间）