强化会计学应用性教学的思考

Reflection on the enhancement of the applied teaching of accounting

会计学是一门集理论性与技术性于一体的应用型学科。会计变革、会计人才市场的需求等都对高校会计教学提出了新的要求,对学生能力与素质的培养显得尤为重要,必须强化会计应用性教学,更加注重学生实际技能的培养,适应社会对会计应用型人才的需要。从加强会计学应用性教育的必要性出发,从不同角度提出了强化会计学应用性教学的方式方法,以期能够在教学实践中得到应用,进而提高学生对会计学的理解和应用能力。

Accounting is an applied subject which is both theoretical and technical.As accounting reformation and the market demand of accounting human resources have made new requirements for the accounting teaching in colleges and universities,it is especially important to develop the capability and quality of students.Moreover,it is necessary to strengthen the applied teaching of accounting and value more the enhancement of students＇ practical capability so as to meet such demand.This paper starts from the necessity of the applied education of accounting and raises strengthening methods from different angles to enhance students＇ comprehension and application abilities of accounting.