On the new accounting standards and accounting theory courses teaching _ network to write papers

Network to write papers: Paper Keywords: Accounting Standards Accounting Theory teaching
Abstract: This paper describes the accounting theory course in the accounting profession's unique role in teaching, analysis of changes in accounting standards and new features, these features put forward new ideas for teaching the theory of accounting.


First, accounting theory in the accounting function of the teaching

1 relative to other specialized accounting, accounting theory course is part of the "superstructure" of course. Accounting students need to learn a large number of specialized courses, a common feature of these courses focuses on specific business accounts processing, that is, students who know how to do the accounting theory course is different, it enables us to understand at a high angle of accounting objectives, objects, nature, functions and laws, such as through the accounting objectives of learning, so that students know the main task of accounting for financial reporting by provide high-quality accounting information. Another example is the accounting elements of the explanation, in practice only a brief account of the course of their concept, as its context, the various elements of the concept of change, the inherent relationship between the rarely involved, we can call " form of control. "and will be the elements of accounting theory and measurement attribute measurement model, the concept of change, economic implications and accounting implications to explain in detail, so that students truly understand the nature of the various elements, so that" real understanding. "This help students out of the general practice of the shallow vision for truly high-quality accounting information to understand and practice how to provide high-quality accounting information has practical significance.

(2) accounting theory, accounting and finance, economic theory combined organic because of accounting practices to take courses to explain the theory of light weight approach is practical, to instill a lot of the accounting treatment of specific economic operations, to the students the impression that the accounting very practical, but there is not much theoretical basis, students may think that, just remember to learn the accounting of accounts, preparation of accounting entries to know the fact, this is only superficial, a long history of accounting Modern economic theory development, but also gives a more extensive and profound accounting comes in. institutional economics, information economics, game theory, transaction cost theory as well as numerous as MM theory of finance theory, capital asset pricing model theory and other related disciplines the development of modern accounting provides a wider space, so the study of accounting theory is the economic theory of accounting and financial integration process.

3. Help students through the practice of accounting theory recognize the real story behind the surface by the accounting manager of learning, so students through a large number of similar business processes to see the essence behind the phenomenon. Debt assumption contract, executive compensation plans, the political costs Assuming the three assumptions that students will appreciate learning the latest accounting Positive accounting theory on the mystery. More importantly, students can also learn from the perspective of a rational scientific understanding of why companies choose a certain period of accounting policies and procedures , so that students know that accounting is far from clear accounting of the scope is limited, it is the result of a balance of interests, so that our understanding of accounting from a purely technical point of view up to the social and political point of view, in order to allow students to respond future complex real working environment.


Second, the new changes in accounting standards

Since January 1, 2007, the China Accounting Standards for the formal implementation of the system. Accounting Standards System will be based on the idea, the guiding ideology, system design, content, its technical indicators such as integration, the entire system logical and coherent Specific in terms of new accounting standards that the following changes:
1 focus on improving economic efficiency of resource allocation in the financial reporting objectives, strengthen the decision-useful accounting information requirements. GAAP accounting information systems to emphasize high-quality supply of and demand for the core, requires financial reports to reflect the business management layer, while the fulfillment of fiduciary duty should be to provide decision-useful accounting information users of information, reduce information asymmetry.

(2) focus on promoting their long-term sustainable development in the recognition, measurement and financial reporting structure, and established the core of the apparent position of the balance to limit corporate short-term behavior. Accounting Standards System highlights the balance sheet reporting system in the core position, requiring enterprises to enhance the quality of information assets and liabilities, the timely provision for asset impairment. Links to free download http://www.hi138.com 3. to provide investors with a more focused and value-related signals. Requirements in the quality of accounting information, accounting information should be highlighted both the true and fair. Accounting Standards for the first time to build a more complete accounting information quality standards, in addition to continue to require companies should ensure true and reliable accounting information, content integrity, but also Accounting information should be required to follow the requirements of fair presentation.

4 focus on the harmonious development of economic and social protection in cost accounting, to further improve the cost-recovery system, according to market requirements and international projects and improved cost accounting methods.

5 focus on improving the transparency of accounting information, to protect investors and the public interest in disclosure of information, highlighting the principle of full disclosure. Accounting Standards for the current financial reporting disclosure requirements for a comprehensive and significantly improved combing to create a more complete financial reporting system, breaking the traditional concept of a single accounting statements.


Third, the new accounting standards in the context of teaching the theory of accounting

1 accounting theory in the teaching content should not only with international standards, but also combines with Chinese characteristics. On a global scale, the authoritative standard-setting bodies are the International Financial Accounting Standards Board and the U.S. Financial Accounting Standards Board, to develop accounting standards that they many of the world countries to comply with and implement. With the development of China's increasing integration in the world, international convergence of accounting standards is no exception, the new international accounting standards, the content of the composition is very strong proof, which requires that we in the teaching process in line with international accounting standards for the part, except to explain the underlying theoretical knowledge, but also to the theory of knowledge more background information related to the collection and presentation. In addition, focusing on the trend of international accounting standards under the premise, but also to remind the students for the actual conditions of China, made a number of accounting standards, innovation and adjustment, which can be seen as the composition of Chinese characteristics, the developed capitalist countries because the capital market is relatively mature, but China is emerging capital markets, institutional environment quite different and foreign.

(2) accounting theory in the teaching of information through the concept of ideology to the accounting of the ultimate goal is to stakeholders to provide high quality accounting information quality are the main features of the decisions of users of accounting information can provide valuable information, which is the concept of decision usefulness of information reflecting the teaching process, on the one hand to comply with accounting standards require students to adhere to the principle, but also have the flexibility to deal with specific conditions, especially under the guise of compliance with guidelines to be careful not to breach the provisions of things row U.S. Enron accounting standards to understand malicious acts of fraud that we provide too much warning, so, like accounting standards, the idea of ​​substance over form concept must be firmly embedded in the minds of students, and strive to improve their business literacy.

3 accounting theory in the teaching methods should be diversified, varied, from the seemingly boring to get the maximum theoretical effectiveness of teaching. Teaching the theory is not a large segment to quote the classics, language, obscure, dull in the teacher's guidance, through Pre-class data collection, students in the classroom to the podium to clarify ideas, lead the discussion, the teacher summarized the series of procedures, so that students learn the theory of accounting change from passive to active, and change the negative into something positive, in terms of form and the effect will be much to gain. Of course, this also requires all teachers have high academic quality and a good work ethic.


References:
[1] Ministry of Finance Accounting Division to prepare Group: Accounting Standards explain, People's Publishing House, 2006
[2] Chen Shaohua, Huang Shizhong, Chen, Chen Jian-depth translation: 34 Dongbei University Press, 2006 Links to free download http://www.hi138.com