财务会计是电大的一个主干专业，这些年我们为社会培养了大批财会人员，满足了经济不断发展的需要。然而，电大财会专业的毕业生普遍存在着一个明显的弱点，那就是财会理论水平比较高，而实际操作能力较差。比如企业发生一笔经济业务，我们的学生能够在白纸上通过会计分录准确 Financial accounting is a backbone of NTU major, these years we have trained a large number of financial accountants, to meet the continuous development of the economy. However, a major weakness is that there is a widespread weakness among graduates majoring in finance and accounting at TVU. That is, the theoretical level of accounting and accounting is rather high while the actual operating ability is poor. For example, if an enterprise has an economic business, our students can pass the accurate accounting entries on white paper