摘要
会计发展的历史证明,环境的变迁是会计发展的源动力。会计教育作为现代会计赖以存在和发展的实践活动,与环境也有着割舍不断的联系,21世纪经济全球化、社会信息化、全员知识化、学习过程研究化、择业市场化以及学科的细分化与整合化等都对会计教育产生重要影响,进而对会计教师的知识结构提出了更新的要求。
The history of accounting has proven that the environmental changes are the dynamic force of the development of accounting, The accounting education is bound to be closely related to the environment The accounting education is deeply influenced by globalization of world economy, rapid communication of information, knowledge improvement of all social members, combination of learning and research, mar ket-oriented job-hunting, and divisions as well as integrations of multiple disciplines, which make it necessary to renew the knowledge structure of the teachers of accounting.
出处
《财会通讯(下)》
北大核心
2004年第7期71-74,共4页
Communication of Finance and Accounting
关键词
环境
会计教师
知识结构
The environment Teachers of accounting Knowledge structure