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会计作为一门理论与实践紧密结合的应用型学科,具有很强的实践性。随着我国市场经济体系的不断完善,社会对有着很强实际动手能力的应用型会计人才的需求越来越大。但实际上,我国高校每年有大批的会计专业毕业生涌入就业市场,而企事业单位却仍然苦于招不到合适的会计人才。究其原因,是因为高校培养的会计人才与企事业单位的需求不符,企事业单位需要的是有着丰富实践经验的会计人才,而高校培养的会计专业人才却是注重理论而缺乏实践经验,因此造成了会计人才供给与需求的脱节。
Accounting as an applied discipline closely integrated with theory and practice, accounting is very practical. With the continuous improvement of the market economy system in our country, there is a growing demand from the society for application-oriented accounting professionals with strong practical ability. However, in fact, there are a large number of accounting graduates entering the job market every year in colleges and universities in our country, while enterprises and institutions are still struggling to recruit suitable accounting talents. The reason is because the training of accounting talents in colleges and universities does not meet the needs of enterprises and institutions, enterprises and institutions need to have rich practical experience of accounting personnel, and accounting professionals trained in colleges and universities is the theory and lack of practical experience, therefore Resulting in a disconnect between the supply of accounting talent and demand.