摘要
加入WTO后,国际贸易游戏规则的变化、资本的跨国流动、会计服务市场的开放等因素对我国会计行业的影响非常大。如何将WTO知识在会计课程与教学中进行整合,是我们目前亟待解决的一个问题。本文从WTO知识在会计理论中的整合、在会计课程设计中的整合、在会计教学中的整合三个方面进行了分析。
After China＇ s accession to WTO, some factors, such as, the change of ＂rules of the game＂ in the international trade, cross - border flows of capital, the opening of accounting services market, have a significant impact on China＇ s accounting profession. How the knowledge of WTO is integrated to the Accounting curriculum and teaching commendably is a problem that requires urgent solution. This paper makes an analysis about the integration of the knowledge of WTO in the Accounting theory, Accounting course design and Accounting teaching.
出处
《湖南广播电视大学学报》
2007年第3期35-37,共3页
Journal of Hunan Radio and Television University
关键词
WTO知识
会计课程与教学
整合
knowledge of WTO
Accounting curriculum and teaching
integration
