会计实践性教学改革的构想

Ideas of Reforming Accounting Experimental Instruction

会计实践性教学有利于会计理论与实践的紧密结合 ,是培养应用型会计人才的一种有效手段。会计实践性教学应重新定位以确定其在会计教育中的重要地位。本文对目前会计实践性教学存在的问题进行剖析 ,并提出了一套目的明确、渐进式的会计实践性教学方案。

Accounting experimental instruction is an efficient means of training applied accounting talents and combining accounting theory with practice. Accounting experimental instruction must be redefined as an important role in accounting education . This paper analyzes the problems existing in instruction ,and gives an evolutionary scheme for Accounting experimental instruction.