課程目標 |
本課程旨在研討近代財務會計理論之發展過程,以及晚近會計研究課題。希望藉由本課程讓學生對會計理論的內涵及未來的發展有所了解,以及提升對財務會計的素養進而在實務上加以運用。 |
Objectives |
The objectives of the course is through the study of the evolution of accounting theory and recent special topics to enhance the understanding and application the theory in the real world. |