会计实践性教学对于会计职业技能的培养、知识的获取、能力的形成和发展起着重要的作用。通过实践性教学环节,使学生所学理论知识与实践相结合,是将学生所掌握的专业知识逐步转化为专业能力的有效手段;通过实践性教学,可以加强学生对专业理论知识的理解,提高学生的实际操做能力、综合分析问题和解决问题的能力,使学生能尽快适 Accounting practical teaching plays an important role in the cultivation of accounting occupation skills, the acquisition of knowledge and the formation and development of competence. Through practical teaching links, combining the theoretical knowledge and practice students have learned is an effective way to gradually turn the students ’professional knowledge into professional ability. Through practical teaching, students’ understanding and professional knowledge can be strengthened Students’ ability to do practical exercises, comprehensive analysis of the problem and the ability to solve problems so that students can adapt as soon as possible