随着我国会计标准与国际惯例的接轨,越来越多的会计事项需要会计人员的职业判断来进行处理,会计人员职业判断水平的问题日显紧迫。通过对调查问卷结果的分析得出:目前我国传统的教育模式存在诸多问题,已不能适应会计专业学生职业判断能力培养的需要,需要对其进行全面的改革,会计专业学生职业判断能力的培养应贯穿于教材、教学和实践等各个环节中。Along with accounting standard coming close to international convention in China,more and more accounting professional judgments are needed to deal with transactions,which urge to enhance the ability of accountants' professional judgments.By analyzing the results of the questionnaire,the paper concludes that there are so many problems existed in Chinese traditional education mode that it is hard to adapt the need of training accounting students' ability of professional judgments.Thus the paper proposes that the training of accounting students' professional judgments should be integrated in every chain of textbooks,lecturing and practices.黑龙江省教育科学“十一五”规划课题(课题编号HGG236)的阶段性研究成
