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Chinas accounting profession and direction of the development process of teaching materials
China’s accounting profession and direction of the development process of teaching materials
Author: Yang Liu Rui-jie SHAO Qing pro [Abstract] The accounting profession in different periods of the characteristics of materials is conducive to the promotion of the accounting profession teaching materials to improve the quality of teaching of accounting. China’s relevant parties should be based on new corporate accounting standards promulgated as an opportunity, and strive to build China’s accounting profession, fine materials, and better services for training of accounting personnel.
Accounting Undergraduate teaching is not only accounting professionals with higher education institutions training objectives, lesson plans and curriculum are closely related, but also to some extent by the country’s economic system, education system and society’s demand for changes in accounting personnel constraints and impact. Since the founding of our undergraduate teaching materials for the accounting profession through the development of the main phase of the study materials the former Soviet Union to try to create their own distinctive teaching phase, large-scale development stage of local materials with a variety of teaching models such as the coexistence of four phases. Study different characteristics of materials during the accounting profession, and promoting the building of the accounting profession teaching materials to improve the quality of teaching of accounting.
One, learning the former Soviet Union materials phase (1949-1955 years)
The early 20th century, 50 of New China, 100 to be undertaken, accounting education has just started. The Ministry of Education in 1952, institutions of higher learning for large-scale adjustment and after the merger, the accounting of higher education in China and gradually become more professional. However, the response to development needs of society at that time, this period of accounting education, philosophy, educational object
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