会计是集理论性与实践性于一体的应用型学科,会计教学不仅要全面系统地传授会计理论和会计方法,而且要特别注意培养学生应用会计理论和会计方法解决会计实践问题的能力,会计的实践性教学在整个专业教学中占有相当重要的地位。传统的会计教学形式单一,技术手段落后,而且仅仅停留在会计核算 Accounting is an applied discipline integrating both theory and practice. Accounting teaching should not only teach accounting theory and accounting method in a comprehensive and systematic way, but also pay special attention to cultivating students’ abilities of applying accounting theory and accounting method to solve accounting practice problems. Accounting Practical teaching occupies a very important position in the entire professional teaching. Traditional accounting teaching a single form, technical means behind, and only stay in accounting