多媒体技术在会计教学中的优势作用

会计这门学科不仅要求学生具备较丰富的理论知道,而且要求学生具备较强的会计核算技能.多年以来,许多职业学校会计专业的学生在毕业后,很难马上胜任会计工作,这给职业学校会计专业的发展带来了一定的影响,如何加强会计实践教学、提高学生的实际操作能力一直是职业学校会计教学工作关注的话题,通过对传统教学手段与方法的反思,我认为在教学过程中采用并充分发挥多媒体技术作用,重视加强学生的实际操作能力的培养,是克服传统会计教学弊端的重要突破之一.     

浅谈高校会计职业道德教育

本文以高校会计专业职业道德教育的重要性为出发点,分析了我国高校会计职业道德教育存在的问题.提出了加强高校会计职业道德教育的建议和措施,即:将会计职业道德教育纳入会计专业课程体系;运用先进的教学方法,提高学生的学习兴趣;加强实践教学;加强对教师的会计职业道德教育;引进优质教育资源.     

浅谈实践性教学在会计教学中的应用

本文针对传统的中职会计教学中忽视学生实践能力培养的问题,明确提出应加强会计的实践性教学,将实践教学环节贯穿教学活动始终;强化案例教学和社会调查活动,将教学活动的理论和实践有机结合起来,提高学生的实践能力和综合能力.     

任务型教学法在会计原理教学中的应用

针对会计课堂的两大特点:一个是学生在课堂上的被动角色;一个是会计学习与财务数字背后相关经济事实脱离,笔者认为应该在会计原理教学中推行任务型教学."任务"被设置于教学活动当中的实质是让学生在教学活动中参与和完成一定真实的任务,最终目的是为了培养学生在真实生活中运用相应知识的能力.本文介绍了这种教学法的优点并分类介绍了任务型教学法的一些活动方式.     

实践认识再实践再认识——《会计基础》课程教学方法的探索

《会计基础》是财会专业的一门基础理论课程,它着眼于抽象的会计基本理论论述,对于初次接触会计知识的学生而言,是难以真正理解和掌握的。由于学习难度大,容易出现学生畏惧、厌学的现象。本文遵循"实践认识再实践再认识"的认识规律,提出"四步"教学法,绕开抽象的"会计理论"部分,以"账务处理"教学做为突破口,可以解决学生畏惧、厌学的问题。     

中职财经专业实践性教学环节之我见

实践性教学环节是指为配合理论教学,培养学生分析问题和解决问题的能力,加强专业训练和锻炼学生实践能力而设置的教学环节.根据<中等职业学校会计专业教学指导方案>中确定的中职财经专业是"培养与我国社会主义现代化建设要求相适应,德智体美等全面发展,具有综合职业能力,面向基层企事业单位和经济组织,从事基层会计核算、会计分析、会计事务管理等工作.其岗位层次为中、小型企业、经济组织会计核算员;基层财税协管员;银行出纳;商业及服务企业收银员;统计员;营销员等"的培养目标.     

将实训实践贯穿于会计教育教学的全过程

教育部2007年1号文件中强调大力加强实验、实践教学改革,推进高校实验教学内容、方法、手段、队伍、管理及实验教学模式的改革与创新.会计既是一门专业性很强的学科,更是一门实践性很强的学科,加强会计教学中的实践教学,不仅有利于学生正确直观地理解会计理论与会计方法,同时更有助于将所学会计理论知识运用到会计实际工作中去,提高学生的实践操作技能,缩短理论与实践的距离.本文探讨如何将实践教学融入会计教学的全过程,并通过实施有效的考核方式,提高会计教学的质量.     

高职院校《基础会计》课程改革探讨

作者通过多年的工作经验与实践,得出结论:基础会计教学体系必须改革,建立"以实际会计工作过程为主线,以实际会计工作任务为驱动"的新课程体系,从而使高职院校《基础会计》课程更加体现职业性和实践性,培养高职学生的综合职业能力,使他们成为高素质技能型的人才。     

对会计课堂中采用案例教学的方法的思考

会计课程教学中运用的案例教学法是一种以会计案例为基础,运用会计学理论,训练学生解决会计实践问题的能力的一种教学方法.本文则在此基础上对会计课堂中采用案例教学的方法作出一番探讨.     

提高中职《基础会计》课程教学质量的思考

要提高《基础会计》教学质量,就要及时了解会计理论与实践的前沿动态;激发学生的学习兴趣;积极采用现代化的教学手段,实现教学手段多元化;采用案例教学,提高学生解决实际问题的能力;理论联系实际,积极开展实践性教学。     

A conversation with Edgard Cornacchione: understanding the HRD field in Brazil through his lens and perspectives

This article contains a conversation with Edgard B. Cornacchione Jr, Full Professor and Chairman of the Department of Accounting and Actuarial Sciences, College of Economics, Business and Accountancy (FEA) at University of Sao Paulo (USP), Brazil. He is a pioneer scholar in HRD in Brazil, holding a PhD in the field from University of Illinois at Urbana-Champaign (UIUC) and another PhD in Accounting from USP. This interview explores Edgard's career in HRD practice, research, teaching and outreach and service, in addition to experiences in other related fields, such as Accounting and Business Education. It also considers current insights and perspectives of how HRD has been practised and studied in Brazil. He has been teaching at USP since 1992. To an international audience, who still might not be so familiar with his work and path, this interview has the potential to enhance both the understanding of his experiences and the status of the field in Brazil.     

新世纪会计的发展趋势

新世纪会计将有重大的发展。进入新的千年,在发展知识经济的条件下,会计仍将具有重要地位。会计的重心在管理,建立管理型会计模式,会计要逐步实现现代化。会计核算向多方面、高质量方向发展;会计管理向全方位、知识管理方向发展;会计学向综合化、细化、边缘化方向发展;会计发展在于创新。     

Management education for medical students.

There is little doubt that the economics, management, and delivery of health care in the United States are currently in an unprecedented state of flux. Prospective payment, cost containment, and corporatization of health care delivery are rapidly replacing retrospective fee-for-service reimbursement and unmanaged provider practice patterns. Though ultimately certain to affect significantly physicians now in training, these changes have been afforded little attention in the undergraduate medical curriculum. At Hahnemann University, this is no longer the case. "Management Education for Medical Students" is an elective, intensive, eight-week experience for senior medical students. Following a thorough orientation to the workings of organizations through which health care is delivered, medical students receive both didactic and project-oriented instruction in university hospital administration during the first four weeks. During the course's second half, students are offered specialized training in the part of medical management that links the clinical and the financial aspects of health care management.     

构建企业会计模式的探讨

企业会计模式是对构成企业会计活动的各种要素按照一定逻辑进行综合描述,以反映各要素基本特征及其相互联系的有机整体.国家的经济制度、经济模式和经济发展水平等分别在不同层次上对企业会计模式产生影响.构建企业会计模式需要解决的几个问题包括不同信息使用者之间信息需求的差异,信息客观性与相关性的背离,会计监督机制与内部人控制的矛盾.为了规范企业会计工作,提高会计信息质量,应该从以下几个方面着手建设企业会计模式规范会计管理制度,完善会计信息系统,合理设置会计监督机制.     

The effects of board size and ‘busy’ directors on the market value of Italian companies

This paper presents evidence that corporate governance quality measured by (1) the board size and (2) the fraction of directors that serve on more corporate boards, influences the market value of firms. The analysis is based in Italy, a country that is characterized by family and concentrated ownership, low legal protection of investors and pyramidal firm structures. Our empirical results suggest that the level of ‘busy-ness’ of corporate directors as a measure of board effectiveness has a significant influence on firm’s market performance. By contrast, we find limited evidence that board size has a substantial impact on the market valuation, except in small and medium enterprises and in some specific industry sectors.

An Explanation of the Occupational Structure of Sectors of Industry

Abstract. This study has been carried out by the Research Centre for Education and Labour Market (ROA) as part of a long-range research project commissioned by the Ministry of Education and Sciences. The objective of the project is to develop an education/labour-market information system to help secondary and university students choose the right type of school and/or occupation (ROA 1988). The study reported on here sets out to disclose the factors underlying the development of the occupational pattern. The shares of occupational classes in each economic sector are taken as points of departure. The explanatory variables are technological progress and cyclical and structural sectoral developments. For each occupational class, an estimation is made with the help of a linear model, the estimation method being that of Weighted Least Squares. To permit several variables to be included in the equation, the data have been pooled over sectors and time. In two fifths of all cases, a model with explanatory variables has been chosen; in the remaining instances a sector-dummy model was found to suffice.     

Behavioral aspects of corporate planning

Most models of corporate planning neglect to include behavioral variables. This is unfortunate, as human behavior is typically the most dynamic component of any planning system. Should behavioral variables be overlooked, due to their difficult measurability, or for other reasons, the planning system will inevitably prove deficient in terms of predictability and control. Accounting for human resources and other behavioral measurements should be routinely included in any corporate planning model. A component of such a system would include the output from a stochastic process model of expected future values of employee services. The theoretical development of such a model is briefly discussed in this paper.     

The health care system should produce health

Reform of the U.S. health care system along the lines to be proposed by the Clinton Administration will not be an easy task, and it will not be accomplished quickly. A fundamental objective of the changes should be a health system whose purpose is improvement in the health of U.S. citizens, and not just the provision of services to all. This column is jointly edited by Kevin M. Fickenscher, MD, and David A. Kindig, MD, PhD, chair and member, respectively, of the College's Forum on National Health Policy. Dr. Fickenscher is participating in various advisory capacities on health care in the Clinton Administration, and Dr. Kindig is Senior Advisor to HHS Secretary Donna Shalala.     

Australian evidence on corporate governance attributes and their association with forward-looking information in the annual report

We investigate the role played by a firm’s corporate governance framework in the decision to voluntarily disclose forward-looking information in the published financial reports of Australian companies in 2000 and 2002. With respect to the year 2000, the corporate governance category, audit quality, consisting of the presence and independence of the audit committee, its meeting frequency, the use of a big 6 auditor and the auditor’s independence, is positively associated with the disclosure of forward-looking information. The corporate governance category, board committees, consisting of the appointment and independence of a compensation committee and the creation of a nomination committee, and the overall efficacy of the corporate governance system are also positively associated with the disclosure of forward-looking information. However, corporate disclosure does not seem to be driven by the same factors in 2002 since in that year none of the governance categories is significantly associated with the firm’s decision to publish forward-looking information in financial reports.