基础会计理论与实践教学探讨

Discussion on the Theory and Practice of Basic Accounting course

基础会计理论课、实践课是会计及财务管理专业的入门课,理论与实践是会计教学的两个车轮子,任何一个环节没做好都将直接影响学生的质量。针对理论与实践教学中存在的薄弱环节进行了分析,提出了改进措施。

The two courses of Theory of Basic Accounting and Practice of Basic Accounting are the introductory courses to accounting and financial management majors. Theory and practice are the two wheels of the teaching of accounting affecting the quality of students. This paper analyzes the weak links in the teaching of theory and practice courses and puts forward improving measures.