| 新企业会计准则下的高校《财务会计》教学 |
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| 引用本文： | 李丽婷.新企业会计准则下的高校《财务会计》教学[J].山西科技,2007(6):76-77. |
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| 作者姓名： | 李丽婷 |
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| 作者单位： | 山西工程职业技术学院管理工程系 |
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| 摘 要： | 我国新企业会计准则已经在上市公司施行,同时,占我国企业绝大多数的中小企业仍将执行原企业会计准则体系及有关会计制度。高校在《财务会计》课程教学中应做到两者兼顾。
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| 关 键 词： | 企业会计准则 财务会计 教学 |
| 文章编号： | 1004-6429（2007）06-0076-02 |
| 收稿时间： | 2007-08-02 |
| 修稿时间： | 2007年8月2日 |
"Financial Accounting" Teaching in Universities according to the New Accounting Standards for Business Enterprises |
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| Li Liting."Financial Accounting" Teaching in Universities according to the New Accounting Standards for Business Enterprises[J].Shanxi Science and Technology,2007(6):76-77. |
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| Authors: | Li Liting |
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| Abstract: | The new accounting standards for business enterprises of China has been implemented in listed companies,while the vast majority of small and medium-sized enterprises will use the original accounting standards and relevant accounting system.Both of the standards should be considered in the teaching of "Financial Accounting" in universities. |
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| Keywords: | Accounting Standards for Business Enterprises financial accounting teaching |
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