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会计学作为社会的一门实践型学科,在社会发展过程中不断细化分离。管理会计,金融会计,预算会计。核算在各行各业凸显越来越重要的地位。现代经济运行离不开经济活动。但是会计学科不能仅仅重视理论和方法,社会形势不断改变的现在,顺应时代特点,增强学生的实践能力更为重要。在此针对如何实现学生从理论型转化为应用型,分析在教学上的改革方案。
As a practical discipline of society, accounting is continuously refined and separated in the process of social development. Management accounting, financial accounting, budget accounting. Accounting has become more and more important in all walks of life. Modern economic operation can not be separated from economic activities. However, the accounting discipline can not only pay attention to the theory and method. Nowadays, when the social situation is constantly changing, it is more important to conform to the characteristics of the times and enhance students’ practical ability. This is how to achieve the students from the theoretical type into an application type, analysis of the teaching reform program.