论会计学专业实践教学的改进

A Discussion on Improving the Practical Teaching of Accounting Speciality

会计学专业必须坚持基本理论和基本方法的教学与专业操作技能的培养相结合的原则。文章就会计学专业实践教学的“三性”理论基础和利用该理论进行会计学专业实践教学存在的问题进行分析,提出完善实践教材和制定切实可行的实践计划是有力保证的观点,并指出提高会计学专业实践教学质量的途径,以期为会计学专业的实践教学提供参考。

The accounting speciality must insist on the principle that basic theories and methods combine with cultivation of the operative skill . According to the theoretical foundation of “ the three nature ” on the practical teaching of accounting speciality, this article utilizes this theory to completely analyse the existing problem of accounting practical teaching, and puts forward the view that perfecting accounting practical teaching book and making the feasible practice plan guarantee effectively the practical teaching of accounting speciality. It indicates some approaches to improve the quality of accounting practical teaching in order to offer the reference for the practical teaching of accounting speciality.