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培养社会需要的高质量的会计适用型人才,不仅要有先进的会计教育制度和会计教学方法,还要有实施的质量保证。会计理论与会计实践紧密而有成效的结合,能使学生的认知能力、实践能力快速提高,用所学的会计理论指导会计实践,通过实践验证与反思会计理论,二者相互影响,相互促进,为学生将来在会计实务方面的发展或对会计理论的研究方面奠定坚实的基础。
To cultivate the high quality accounting applicants needed by the society, we not only need advanced accounting education system and accounting teaching methods, but also quality assurance of implementation. A close and effective combination of accounting theory and accounting practice enables students to rapidly improve their cognitive ability and practical ability. They use the learned accounting theory to guide accounting practice, through practical verification and reflection on accounting theory, which mutually influence and promote each other , Laying a solid foundation for the future development of students in accounting practice or the study of accounting theory.