Research On The Accounting Teachers' Professional Development In Vocational College Under The Implement Of "New Guidelines"

On February 15th, 2006 the Ministry of Finance got the "Enterprises Accounting guidelines" revised and then followed with 38 specific standards and its guidelines. All above standards and guidelines formed as a new accounting standard system. It would be come into force since January 1st, 2007. The guidelines shall be referred to the new guidelines in this article. New standard proposed much more requirements to professional accountant. What's more, the very researching points are mainly about higher vocational college teachers how to cultivate accounting talents matched with high quality and new standards by adapting to this new one. But the referred above points were rarely researched in the relative academic circle.Besides the preface, the body part of the paper is divided into five parts.The preface states the main problem the author researched, definition of core concept, researching goals, significance, relative researching status description, researching thoughts and methods.The background and theoretical feature of New guidelines are stated at the first part of main body of this paper. The found of New Standard is necessary requirement of the development of times and economy. First of all, since the latter of 90s in 20th century, lots of new things appears in our economical life, raising many new subjects for accounting practice; Moreover, the connection between Chinese economy and the world economy is getting closer and closer after China became a member of World Trade Organization on December 11,2001. China must establish clear accounts of the accounting records that meet international accounting guidelines. At last, large state-owned enterprises listing overseas are expected to reorganize and merge accounting statement according to international accounting guidelines. New Standard embodies four theoretical features: firstly, it sets clear objectives of financial accounting reports in our country and intensifies new theory of providing useful accounting information for investors and the public; Secondly, it proposes more strict and scientific requirement for the quality of accounting information; thirdly, it provides more specific guide of rule for accounting element, and more flexible choices for the calculating method of accounting element; fourthly, it partly solved the choosing problem of guideline for making accounting rules in our country.The second part of the main body states new requirement in the implement of "new standards" for the accounting teachers' professional development in higher vocational college. On one hand, since the "new guidelines" employed the accountant's professional ethics problem to unprecedented level, it gurglingly concerned on accountants' integrity. So that, the education of accountants'integrity must be applied to one of the core part in accountant professional education. Accounting teachers' professional ethics, especially for the integrity problems became much more important in teachers' professional development. On the other hand, in order to achieve with the international convergence of accounting guidelines, and give consideration to both China's actual situation and accounting habits, the applying of fair value becomes a bright point in the guidelines' amending. The implement and applying of fair value require accountants' high professional judgment ability, and also put forward higher requirement to accounting professional teachers' professional judgment ability in higher vocational college.The third part of the main body states the unmatched problem between accounting teachers' development in higher vocational college and the "New Accounting Guidelines". Firstly, some teachers lack well education, professional development goal and motivation. Secondly, some teachers' professional ethics is low and it shows in three aspects:for one thing, some teachers do not strive to education; for another thing, some teachers lack the sense of educating students and academic integrity; further more, their teaching ability is not favorably, their teaching methods are single and not good at practical education. Thirdly, some teachers'professional judgments are not strong. The current situation shows that it is imminent to enhance accounting teachers' professional development in higher vocational college.The fourth part of the main body states the reason of the existing problem in accounting teachers'professional development in higher vocational college. The reason that there are various weaknesses on the career development of higher vocational college accountant teachers is following. The most firstly one is the imperfection on the teachers training; Secondly, it can be considered on the imperfection of system for professional teachers'training; The final point based on the inactive awareness of some teachers' personal career developing, and they don't initiatively improve their professional ability.The fifth part of the main body states the counter strategy of enhancing accounting teachers' professional development in higher vocational college. Firstly, we must establish and perfect some rules and policies which can enhance accounting teachers' professional development. Specifically, for one thing, is to establish the admittance system for accounting teachers'practical ability judgment. For another thing, to allow higher vocational college employ practical teacher independently. The final point is to perfect the post employment training system. Secondly, school should establish and improve campus mechanism for accounting teachers' professional development. Schools should set campus training system for teachers' professional development, and at the same time, to establish performance evaluation mechanism with the guidance of teachers' professional development and perfect the school-enterprise cooperation system, enhance the cooperation with enterprises, and to create platform for improving teachers' teaching ability. Finally, accounting teacher should initiatively improve their professional ability. On one hand, teachers should know clearly about the professional development objectives and establish plans for professional development. On the other hand, teachers should strengthen their accomplishment and strive to improve their professional ethics. Thirdly, teachers ought to continually learn advanced accounting theories, and make great efforts to improve their professional theory level. Fourth but the last one is teachers constantly sum up experience in teaching, and promote the professional quality of ascension.