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中职会计专业毕业生的就业岗位集中分布在小企业,他们作为会计规范未来的执行者,其对会计理论、会计准则和相关法规的理解和把握,直接影响着会计规范的实施效果,从而影响着小企业会计信息质量的高低。因此,重视小企业会计准则实施后的中职会计教学工作,积极思考和探讨有效的教学对策,对中职生的专业发展、就业前景及提高小企业的会计管理水平等方面,具有重要的现实意义。
The jobs of graduates of secondary vocational accounting graduates are concentrated in small enterprises. As the future executor of accounting norms, their understanding and accounting of accounting theory, accounting standards and relevant laws and regulations have a direct impact on the implementation effect of accounting norms, thus affecting A small business accounting information quality level. Therefore, it is important to pay attention to the teaching of secondary accounting after the implementation of the Accounting Standards for Small Enterprises, to actively think and explore effective teaching strategies, to the professional development of secondary vocational students, employment prospects and to improve the accounting management of small enterprises significance.