摘要
会计教学中学生动手能力的培养十分重要,但是实际教学效果不佳,其原因在于淡化了会计理论的教学。新会计准则体系中会计基本准则统领会计具体准则,从中可以看出理论对实践的重要作用。同样,会计教学中也应该强化会计理论教学部分,从而真正提升学生的职业能力。
The effect of cultivating the operating ability in the accounting teaching is not so good, why？ Because no one pays attention to the lessons of accounting theory. In CASs, the basic accounting standard specific commands accounting standards. Through it, we can find that theory has important applicative value in practice. So, we must enforce the accounting theory teaching. It can upgrade students＇ profession ability.
关键词
会计准则
会计教学
职业能力
accounting standards
accounting theory
accounting teaching
profession ability
