摘要
加入WTO使我国进入了经济全球化发展的新时期,企业之间的竞争将更加激烈,这对我国会计人员的知识结构、业务能力和思想素质提出了更高更新的要求,也对我国高校的会计教育提出了更高更严的要求。本文对加入WTO后,我国会计教育面临的机遇与挑战进行了分析,并总结了高校会计教育改革的经验和体会,在此基础上,结合目前经济发展的趋势,提出了一些建议。
China's WTO entry brings a new stage of global economy and keener competition between businesses. This gives us higher and newer demand for the knowledge structure, business ability and ideological quality of our accountants and sets a higher requirement for the accounting education in the tertiary institutions. This paper analyzes the opportunities and challenges our accounting education faces after China enters WTO and summarizes some experiences of the university accounting education reform.
出处
《昆明理工大学学报(社会科学版)》
2003年第3期40-43,共4页
Journal of Kunming University of Science and Technology(Social Sciences)
关键词
WTO
会计教育
WTO
accounting education