论会计实践教学的历史沿革

On Historical Evolution of Accounting Practice Teaching

随着我国社会和经济的发展,各高等院校对会计实践教学教学的认识逐渐深入,会计学界更加重视会计实践性教学问题的研究与探讨,文章阐述了实践性教学的基本内涵,并对会计实践教学的历史沿革进行回顾与展望。

Along with China’s social and economic development,each institution gradually understands the accounting practice teaching.Accounting scholars pay more attention to practical issues of teaching and discussion.The article describes the basic content of the practice teaching,and carries on the review and the forecast analysis to the historical evolution of accounting practice teaching.