会计取得的从事职业的证书为会计从业资格证书,即会计这门专业学科教给学生的不仅仅是书本上的理论知识,更应培养学生的动手操作能力和财务综合能力。所以,会计实践教学是提高会计专业学生整体素质的重要环节,是会计理论知识和实践的有机结合,是培养应用型、复合型会计人才的有效手段。 Accounting obtained in the occupation certificate for the accounting qualification certificate, that is accounting profession to teach students not only the theoretical knowledge of the book, but also to develop students ability to operate and financial comprehensive ability. Therefore, accounting practice teaching is to improve the overall quality of accounting students an important part of the theory and practice of accounting theory is the organic combination of training is applied, complex accounting personnel an effective means.