Đổi mới nội dung giảng dạy môn học kế toán doanh nghiệp tại Trường Đại học Kinh doanh và Công nghệ Hà Nội theo yêu cầu thực tế hiện nay

Abstract

Enterprise accounting is a basic and most important accounting science in the accounting and auditing training program and is always included in the official training program for students in the accounting and auditing sector economy at all levels.

Since the Vietnamese economy switched to operating according to the market mechanism, encouraging multi-industry business, the law has allowed each enterprise to have the right to register for many lines of business, the right to organize many types of business activities; the organization of business activities of enterprises is also very diverse. Enterprise Accounting has appeared at university training institutions, although the content has not been innovated in the direction of multi-function accounting (most of the basic knowledge is still only framed in the contents of industrial accounting). This fact has made many students, although they have studied enterprise accounting, have many difficulties in accessing or practicing accounting in none- industrial enterprises when they graduate. . The content of the article will clarify the shortcomings, inadequacies and propose solutions to innovate the content of the subject of Business Accounting at Hanoi University of Business and Technology, as well as some current training institutions.