如何将教学和实践结合起来提高学生的学习兴趣,是当前本科教育面临的改革问题。本文以厦门大学嘉庚学院《预算会计》课程作为研究对象,对该课程当前所面临的教学与实践的问题进行分析,找出其存在的问题,同时,试提出相关改进措施。 How to combine teaching and practice to improve students’ interest in learning is the reform problem facing undergraduate education. This article takes the “Budget Accounting” course of Xiamen University’s Jiageng College as the research object, analyzes the teaching and practice problems facing the course, and finds out its existing problems. At the same time, it proposes relevant improvement measures.