Облік і контроль як науки і навчальні дисципліни в обліково-аналітичній освіті
| Jazyk: | ruština |
|---|---|
| Rok vydání: | 2014 |
| Předmět: | |
| Zdroj: | Вісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка. |
| ISSN: | 2079-908X 1728-2667 |
| Popis: | В статье исследуются, на основе критического анализа учетно-аналитической науки, образования и практики, актуальные направления совершенствования системы подготовки специалистов учета и контроля. The knowledge of accounting and control, analysis and audit as the main instruments of cognition and management functions is an integral part of economic education, science and practice and requires improving the training of the accounting personnel in accordance with the requirements of public administration and development of global information systems of business. Real European integration processes require high qualifications and competence of the teaching staff, the development of scientific schools, intellectualization of preparation of masters and PhDs based on the traditions of patriotism, democracy and self-sufficiency. We must form a new set of modern disciplines and economic specialties and optimize the network for universities on the basis of convergent-integrative structures (clusters) in education on principles of transparency and openness. The priority should be the principle of continuity of professional and analytical accounting education for business managers and civil servants. Practical implementation of the Law of Ukraine "On Higher Education" and the principles of the Bologna Declaration while training specialists in accounting and auditing will somehow harmonize national education, improve and keep elements of own competitive advantages and enrich them by the best achievements of the world practice. |
| Databáze: | OpenAIRE |
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