通过几次工业会计的培训,我们感到在工业会计教材方面有千篇一律之不足,而且这些教材普遍有初学者不易接受,在职深造者感到浅而实例少的问题. 为克服以上不足,在今后编写教材上,提出以下探讨意见: 一、教材应分初、中、高等级.回忆原立信会计学校的教材,潘序伦老先生所编著的《初级簿记学》、《高级簿记学》、《会计学》、《成本会计学》.初学者,由《初级簿记学》学起,结业后再学《高级簿记学》,结业后再学注重理论的《会计 Through several trainings in industrial accountancy, we feel that there are inadequacies in the field of industrial accounting teaching materials, and these teaching materials are generally not accepted by beginners, and those working in advanced undertakings feel shallow and few examples. In order to overcome these shortcomings, we will prepare teaching materials in the future , Put forward the following suggestions: First, the textbooks should be divided into early, middle and high grade.Memory of the textbooks of the former Ericsson Accounting School, “Primary Bookkeeping”, “Advanced Bookkeeping”, “Accounting” “Cost Accounting.” Beginners, from the “primary bookkeeping” to learn, after graduation to learn “advanced bookkeeping”, after graduation, pay attention to the theory of "accounting