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改革开放以后,随着经济的发展,市场经济的确立,我国的市场环境开始了翻天覆地的变化,在此背景下,社会对于会计人才的需求也有了巨大的变化,社会会计人才需求的变化直接导致了高校财会专业的改革。因此,新市场环境下会计学科的构建问题就成为了学者研究的重要问题。新市场环境下会计学科的构建关系到会计人员的培养,会计专业的发展,甚至是祖国未来财会事业的建设,由此可见,新市场环境下会计学科的构建是一个战略性、科学性、长远性的问题。本文从会计学科本身发展状况出发,以新环境下我国的市场情况为背景,针对社会对于会计人才的需求,对未来会计学科的构建进行了详细分析。
After the reform and opening up, with the economic development and the establishment of a market economy, the market environment in our country has undergone tremendous changes. Under this background, the demand for accounting professionals in the society has also undergone tremendous changes. The changes in the demand of social accountants have directly led to The reform of college accounting profession. Therefore, the construction of accounting discipline in the new market environment has become an important issue for scholars to study. The construction of accounting discipline in new market environment is related to the cultivation of accounting personnel, the development of accounting profession, and even the construction of the future financial and accounting profession in the motherland. Therefore, the construction of accounting discipline in the new market environment is a strategic, scientific and long-term Sexual issues. Based on the development of accounting discipline itself and the market conditions of our country in the new environment, this dissertation analyzes the construction of accounting discipline in the future in the light of the demand of society for accounting talents.