经济越发达,会计越重要。会计工作不仅需要懂实务操作,更需要懂法律知识。《财经法规与会计职业道德》是会计证考试的必考科目。未经取得会计从业资格证不得从事会计工作。而会计教学的方式直接决定着会计从业资格证的合格率。改善教学方法是提高会计课程有效性的重要途径。 The more developed the economy, the more important the accounting. Accounting work not only need to understand the practical operation, but also need to understand legal knowledge. “Financial laws and regulations and accounting professional ethics” is the subject of examination of accounting certificate. Without the accounting qualification certificate shall not engage in accounting work. The way of accounting teaching directly determines the qualification rate of accounting qualification certificate. Improving teaching methods is an important way to improve the effectiveness of accounting courses.