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在会计专业教学过程中,实现理论教学与实践教学的平衡与并重,是确保会计实践教学质量得以提升、学生市场就业竞争力得以强化的重要保障,为此,学校有必要强化会计实践教学体系的构建与完善,为学生专业实践能力的提升构建良好保障。本文对会计实践教学存在的问题作出了论述,并对会计实践教学完善策略进行了研究与探讨。
In the course of accounting major teaching, realizing the balance between both theory teaching and practice teaching is an important guarantee to ensure the quality of accounting practice teaching and to strengthen the competitiveness of students’ market. Therefore, it is necessary for schools to strengthen the teaching system of accounting practice Construction and improvement of professional skills for students to enhance the building of good protection. This article elaborates the existing problems of accounting practice teaching, and makes a study and discussion of the accounting practice teaching improvement strategy.