| 国际会计准则双语教学的实施与挑战 |
| |
| 引用本文： | 孙志梅,高强,张旭丽.国际会计准则双语教学的实施与挑战[J].大连民族学院学报,2017,19(6):638-640. |
| |
| 作者姓名： | 孙志梅 高强 张旭丽 |
| |
| 作者单位： | 大连民族大学 国际商学院,辽宁 大连116650 |
| |
| 基金项目： | 大连民族大学课程建设项目(2016);大连民族大学教育教学改革项目(2017)。 |
| |
| 摘 要： | 会计职业发展以及双语教学的推广,为国际会计准则双语课程的实施提供了新的平台,而中国会计准则与国际准则持续趋同的背景更体现了国际会计准则双语教学的迫切性。从课程名称的拟定、课程内容的组织、教学与考核方法的设计等方面介绍了国际会计准则双语课程的实施过程,提出该课程在教学资源更新的及时性与教学方法的多样化方面面临的挑战。
|
| 关 键 词： | 国际会计准则 双语教学 实施 挑战 |
Bilingual Teaching of International Accounting Standards and Challenges |
| |
| SUN Zhi-mei,GAO Qiang,ZHANG Xu-li.Bilingual Teaching of International Accounting Standards and Challenges[J].Journal of Dalian Nationalities University,2017,19(6):638-640. |
| |
| Authors: | SUN Zhi-mei GAO Qiang ZHANG Xu-li |
| |
| Institution: | International Business College, Dalian Minzu University, Dalian Liaoning 116650, China |
| |
| Abstract: | The development of accounting profession and the spread of bilingual teaching provide unprecedented platform for the bilingual teaching of international accounting standards and the continuing convergence of Chinese accounting standards with international accounting standards reveals the urgency for bilingual teaching of international accounting standards. This paper introduces the implementation of bilingual teaching from the aspects of course naming, content arrangement, design of teaching method and evaluation method. Challenges for the implementation of bilingual teaching in the course and higher requirements for the evaluation of accounting profession are explored. |
| |
| Keywords: | international accounting standard bilingual teaching implementation challenge |
|
| 点击此处可从《大连民族学院学报》浏览原始摘要信息 |
| 点击此处可从《大连民族学院学报》下载免费的PDF全文 |
