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会计是一门需要将理论与技术相结合的学科,与其它学科不同,是一门应用型的学科,但是在目前的会计教学中,大部分学校都忽视了这一学科的特殊性,在实际的教学中没有对学生的实际操作能力进行培训,导致大部分会计专业的学生,在踏入社会岗位的初期,虽然拥有吩咐的基础会计知识,但是学生的实践能力普遍不高,这与高校在会计教学上没有以实用为导向,在教学中没有加强学生会计实践能力有关系。
Accounting is a subject that needs to combine theory and technology. It is different from other disciplines. It is an applied subject. However, in the current accounting teaching, most schools neglect the particularity of this discipline. In practice Of the teaching did not train students in practical ability, leading most accounting students in the initial stage of social work, although they have commanded the basic accounting knowledge, but the students’ practical ability is generally not high, which is in the university Accounting teaching is not practical as a guide, teaching in the absence of strengthening the ability of accounting practice has a relationship.