财务会计学是理论性、技能性、实践性很强的一门学科,也是普通高校会计学、财务管理学、审计学、会计电算化等专业本专科教育的核心教学课程。财务会计在相关专业课程教学过程中起着承上启下的重要作用,在会计学理论教学体系中占有举足轻重的地位。国内大多数普通高校几乎均开设有会计学等相关财务专业,且将财务会计学课程设置为会计学等相关财 Financial accounting is a theory, skills, practicality is a discipline, but also ordinary college accounting, financial management, auditing, accounting and other specialized professional accounting education of the core teaching. Financial accounting plays an important role in the process of teaching related professional courses, occupying a pivotal position in the accounting theory teaching system. Most domestic colleges and universities are open almost all accounting and other related financial professionals, and financial accounting courses set to accounting and other related financial