企业会计准则体系的发布,给会计教育带来了一系列的问题。本文在解读新准则的基础上,重点探讨我国实施新准则体系中,体现了许多创新,更体现了许多新的理念,好多会计事项需要会计职业判断,这对会计教学提出了更高的要求。 The issuance of corporate accounting standards system has brought a series of problems to accounting education. Based on the interpretation of the new guidelines, this article focuses on the implementation of the new guidelines in our country. It embodies many innovations and embodies many new concepts. Many accounting matters require accounting professional judgment, which puts higher demands on accounting teaching.