摘要
在会计学专业和财务管理专业学科体系中,会计分析类课程(经济活动分析、财务分析、财务经济分析等)无论从理论的综合性,还是从实务的操作性来说都占有重要的地位。然而,目前在一些高校相关专业的教学计划中,该课程的设置尚未有统一的认识,这是值得研究的。无论是经济活动分析还是财务分析,无论是财务报表分析还是财务经济分析都是适应经济发展的需要应运而生的,也是随着时代的变化与时俱进的。因此,迅速在财务管理专业和会计学专业教学中把会计分析类课程作为必修课开设是当务之急,而课程名称如何定是次要的,关键是要符合社会主义市场经济需要的新内容。
From both the comprehensiveness of theory and operation of practice, courses oi accounting analysis including analysis of economic activities, financial analysis, and analysis of financial economics play an important role in the subject system of accounting and financial management. But, in the current teaching program of some high colleges and universities, the setting of such courses is not uniformly accepted. This is a problem worth to research. Both analysis of economic activities and financial analysis, both analysis of financial statements and financial economics emerge as the needs of economic development and keep pace with times. So, it is urgent to make courses of accounting analysis required in the major of financial management and accounting. The name of the course is minor. The key is to meet the new content of socialist market economy.
出处
《上海立信会计学院学报》
北大核心
2009年第1期11-14,共4页
Journal of Shanghai Lixin University of Commerce
关键词
会计分析
经济活动分析
财务分析
accounting analysis
analysis of economic activities
financial analysis
