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会计课程设置的乱象与统整——基于30所高校会计专业会计课程设置的调查
The Chaos in Accounting Courses Setting and Its Resolution——A Survey on Accounting Courses Setting from 30 Universities’ Accounting Specialty
【摘要】 通过调查国内30所高校本科会计专业的会计课程设置情况,发现由于缺乏课程划分标准,以致会计类课程设置达31门之多,建议以社会资本流程作为划分会计课程的依据,建构会计课程的逻辑体系。
【Abstract】 By conducting a survey of accounting courses for accounting specialty in 30 China universities, we found that, due to lacking criteria for classifying courses, there are as many as 31 accounting courses. The paper proposed that social capital flow can be used as criterion for the classification of accounting courses and thus build a logic system of accounting courses.
【关键词】 会计课程；
划分标准；
社会资本流程；
课程体系；
【Key words】 accounting courses； classifying criterion； social capital flow； course system；
【Key words】 accounting courses； classifying criterion； social capital flow； course system；
- 【文献出处】 广东商学院学报 ,Journal of Guangdong University of Business Studies , 编辑部邮箱 ,2009年06期
- 【分类号】F230-4
- 【被引频次】10
- 【下载频次】457