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《会计制度设计》是会计专业的必修课,有的院校曾因教材问题而一度停停开开,严重影响教学质量。 笔者仔细阅读过1991年以后出版的5种《会计制度设计》,发现存在下列突出问题:
“Accounting System Design” is a required course of accounting major. Some colleges and universities stopped once and for all because of teaching materials problems, seriously affecting the quality of teaching. The author carefully read five kinds of “accounting system design” published after 1991 and found the following outstanding problems: