会计专业本身对于实践性要求很高,但是传统的会计实践教学模式已经越来越不能适应当代企业的实际经营环境。为了满足ERP时代企业对会计人才的新要求,高校需要尽早提炼出ERP视角下会计实践教学模式的优化路径,以培养出具有多元化知识结构的复合型会计专业人才。 Accounting profession itself is very demanding for practicality, but the traditional accounting practice teaching mode has become increasingly unable to adapt to the actual business environment of contemporary enterprises. In order to meet the new requirements of accounting talents for enterprises in the ERP era, colleges and universities need to refine the optimal path of accounting practice teaching mode as soon as possible in order to cultivate a composite accounting professional with a diversified knowledge structure.