编者按学生毕业要写毕业论文几乎天经地义，但对于会计专业的学生来说，迈出学校大门，就要去从事会计工作，那么写出一篇好论文就不如搞好一次“会计实务操作”显得更有用了，中华会计函授学校大胆地迈出了这一步，对于更好地培养实用型人才是一种可喜的尝试。毕业作业是中华 Editor’s note by graduating students to write graduation thesis is almost perfectly justified, but for the accounting profession students, the door to go to school, we must go to the accounting work, then write a good paper, it is better to do a “accounting practice” appears More useful, China Accounting Correspondence School boldly took this step, is a gratifying attempt to better train practical talents. Graduation is China