“会计”一词是会计理论和会计实践的总称,所以学习会计既要学习会计理论又要掌握基本的会计操作。而在长期的会计教学中,一直存在着理论和实践脱节,学生只会课本上空洞的理论,到实际工作中一看到一本本账簿,一张张凭证,则一筹莫 “Accounting ” is the general term accounting theory and accounting practice, so learning accounting both to learn accounting theory but also to master the basic accounting practices. In the long-term accounting teaching, there has always been a disconnect between theory and practice, students will only empty the textbook theory, to the actual work of a saw a book of books, a voucher, you can not do anything