目前,无论是在西方国家还是在中国,财务会计都越来越成为企业发展的一个重要方面。在我国各大高校中,相关的课程也相继的开设出来。现行的财务报告体系一般都是以完成的交易事项为基础,结合历史成本的计量属性,再运用一些计算方法,用它反映出企业所需的财务状况体系。但是随着经济的不断快速发展,财务会计报告体系也逐渐的出现了其存在的一些问题,这也就要求着教师在教学的过程中根据发展的形势,相应的改变自己的教学内容,使得学生能够更好的在财务会计这条道路上发展前进。 At present, both in the western countries and in China, financial accounting is increasingly becoming an important aspect of business development. In our major universities, the relevant courses have also been set up one after another. The current financial reporting system is usually based on completed transactions, combined with the measurement of historical cost attributes, and then use some calculation methods, use it to reflect the financial system required by the enterprise. However, with the continuous rapid economic development, the financial accounting report system has also gradually emerged some problems, which also requires teachers in the teaching process according to the development of the situation, a corresponding change in their teaching content, so that students Better able to move forward on the road to financial accounting.