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基础会计实际应用性较强,我国现有的基础会计教材存在一定的局限性,理论与实践脱节,对于会计技能的掌握及应用产生了严重的影响,本文基于行动导向对基础会计教材内容的重构进行简要分析和研究,仅供相关人员参考。
Basic accounting has practical applicability. The existing basic accounting teaching materials in our country have some limitations. The disjunction between theory and practice has a serious impact on the mastery and application of accounting skills. Based on the guidance of action-oriented accounting materials Structure for a brief analysis and research, for reference only relevant personnel.