新会计准则在职业院校会计教学中的融入路径与效果评估

The Integration Path and Effect Evaluation of the New Accounting Standards in the Accounting Teaching of Vocational Colleges

摘要

随着中国会计准则体系不断修订与完善，新会计准则的出台使得职业院校会计教育面临由教学内容、教学目标与行业实践之间不一致所引发的适配问题。为此，文章立足职业教育属性与行业人才培养需求，围绕新会计准则的专业内涵与实施要点，系统提出适合职业院校的准则融入路径，并构建若干可操作的教学效果评估方法，力图给各职业院校会计课程的准则化转型提供可执行的操作框架与评估参照。

Abstract

With the continuous revision and improvement of China’s accounting standards system, the introduction of new accounting standards has led to adaptation issues in vocational college accounting education due to inconsistencies between teaching content, teaching objectives, and industry practices. To address this, the article, based on the attributes of vocational education and the talent cultivation needs of the industry, systematically proposes a path for integrating accounting standards suitable for vocational colleges, focusing on the professional connotations and implementation points of the new accounting standards. It also constructs several operational teaching effectiveness evaluation methods, aiming to provide an executable operational framework and evaluation reference for the standardization transformation of accounting courses in vocational colleges.

关键词

新会计准则 / 职业院校 / 会计教学 / 融入路径 / 效果评估 / 方法

Key words

new accounting standards / vocational colleges / accounting teaching / integration path / effect evaluation / method

参考文献

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