会计学专业学生掌握会计思维,并在日后利用会计思维继续学习会计学专业和相关知识以及利用会计思维思考非会计事项非常重要,会计学教学要用发展教学观、启发式教学观、系统思维、批判思维、连续性思维和创造教学观等途径培养学生会计思维。 It is very important for students majoring in accounting to master accounting thinking and continue to study accounting major and relevant knowledge with accounting thinking as well as thinking about non-accounting matters with accounting thinking in the future. Accounting teaching should be based on developing teaching concept, heuristic teaching concept, systematic thinking, Critical thinking, continuous thinking and teaching ideas and other ways to cultivate students accounting thinking.