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随着社会主义市场经济的不断发展,较强的环境适应能力,独立解决问题和处理问题等能力成为社会对会计专业人才的基本要求。可是目前师范院校会计学生普遍具有知识基础素质不扎实、学习信心和动力不足、实践能力差的现状,该如何用实践教学来弥补现实教学的不足,增强学生实践能力,实现与社会的顺利接轨,对会计的实践教学进行了探讨。
With the continuous development of the socialist market economy, the ability to adapt to the environment, solve problems independently and handle problems has become the basic requirement of the society for accounting professionals. However, at present, the accounting students in normal colleges and universities generally have the status quo that the basic quality of knowledge is not solid, their learning confidence and motivation are insufficient, and their practical abilities are poor. How to make up for the deficiency of practical teaching by practical teaching so as to enhance students’ practical ability and achieve a smooth transition with society? , Discusses the practical teaching of accounting.