会计学是一门应用型的管理学科,在会计教学中,不仅要向学生传授会计理论与方法,更要培养学生应用会计理论与方法来解决实践问题的能力,这一点是由会计学科本身的性质与特点所决定的。组织学生到校外企业进行会计实习,是多数高等院校所采取的一种会计实践教学方法。 Accounting is an applied management discipline. In accounting teaching, not only should students be taught accounting theory and methods, but also to develop students’ ability to apply accounting theories and methods to solve practical problems. This is caused by the accounting discipline itself Nature and characteristics of the decision. Organizing students to go to accounting firms for off-campus enterprises is an accounting practice teaching method adopted by most colleges and universities.