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作为一门应用管理型学科,会计学操作性、技术性较强,因此,理论联系实际是会计实践教学的一项重要内容。在教学过程中,教师不仅要加强会计理论指导,还要注重培养学生的实际操作能力,注重实验教学,实现学以致用,以便于学生未来走入工作岗位时能够快速适应社会发展需求。简要探讨了会计实验教学的发展趋势。
As an application management discipline, accounting is highly operable and technical. Therefore, linking theory with practice is an important part of accounting practice teaching. In the process of teaching, teachers should not only strengthen the guidance of accounting theory, but also pay attention to cultivating the practical ability of students, focusing on experimental teaching and achieving practical application so that students can quickly adapt to the needs of social development when entering the workforce in the future. Briefly discusses the development trend of accounting experiment teaching.