新收入准则融入中外合作办学会计教学的优化对策

中图分类号：G642

文献标识码：A DOI：10.16400/j.cnki.kjdk.2025.27.026

Optimization Strategies for Integrating the New Revenue Recognition Standards into Accounting Education in Sino-Foreign Joint-Venture Institutions

WANG Yuanyuan

（Central South University of Forestry and Technology， Changsha， Hunan 410000）

AbstractWith the implementationof International Financial Reporting Standard15 （IFRS15）， China's enterprise accounting standards have converged with internationaltandards，and significant reforms havebeenmade totherevenue recognition model. However，inthe accounting teaching ofSinoforeign coperative education，the integrationof the new income standards faces many difculties， including difficulties in adapting thecurriculum system anda lack of teaching materials; Insufficient applicationof guidelies and weak teaching abilities of teachers; Uneven professional foundation andlimitationsonthedevelopmentofprofesionalcompetence.Inresponsetotheexistingdificulties，thearticleproposes optimization strategies for integrating the new revenue standard （IFRS 15） into accounting teaching in Sino foreign cooperative education： reconstructing theaccounting cuiculum systemand developing characteristic teachingresources; Strengthenthecultivationof teachers'abilitiesand improve the levelofaccounting teaching; Strengthen students'basic abilities，promotethedevelopmentofprofessonaliteracy，iordertoproviderefereceforthe improvementofaccounting teaching in Sino foreign cooperative education.

Keywords new revenue standard; Sino-foreign cooperative education; accounting teaching

国际财务报告准则第15号（IFRS15）于2017年发布，并于2018年1月1日起生效，旨在统一全球收入确认标准，提高会计信息的可比性和透明度。（剩余4530字）