会计无论是作为一门学科还是一项工作,在当今的社会都是非常重要的。因此会计专业成为学院的热点专业,在各个高等院校或者是职业院校都有大批学习会计的学习者。随着经济的发展,国内企业对会计人才需求量非常大,因此其就业前景也非常好。会计教学分为理论教学和实务教学,本文主要分析研究了当今会计理论与实务教学的现状,并将会计的理论和实务教学进行相互渗透,以达到会计教学的目的。 Accounting, whether as a discipline or a job, is very important in today’s society. Therefore, the accounting profession has become a hot professional college, in all colleges and universities or vocational colleges have a large number of learning accounting learners. With economic development, the demand for accounting talents by domestic enterprises is very large, so their employment prospects are also very good. Accounting teaching is divided into theoretical teaching and practical teaching. This paper mainly analyzes and studies the current situation of accounting theory and practice teaching, and permeates the teaching of theory and practice of accounting in order to achieve the goal of accounting teaching.