会计是一门实践性很强的专业,而高校会计学专业实践教学的现状却不容乐观。紧扣行业特点和专业特色,重构会计学专业实践教学的基本框架并进行系统性、针对性和前瞻性的研究,有利于建立科学的会计人才培养计划。 Accounting is a highly practical profession, but the status quo of accounting practice in colleges and universities is not optimistic. Closely with the characteristics of the industry and professional characteristics, the reconstruction of the basic framework of accounting practice teaching and systematic, targeted and forward-looking research is conducive to the establishment of a scientific accounting personnel training program.