会计在社会经济发展和经济管理中的重要作用已为人共知。市场经济的发展对会计的要求越来越高，从而对会计人才培养的质量要求更加严格。会计教学是高等学校培养会计人才的主要形式，在会计理论教学的基础上，重视会计实践教学，是实现应用型人才培养目标的重要内容。１重... The important role of accounting in socio-economic development and economic management is well known. The development of the market economy demands more and more accounting, so that the quality of accounting personnel training requirements more stringent. Accounting teaching is the main form of training accounting talents in colleges and universities. On the basis of accounting theory teaching, emphasis on accounting practice teaching is an important content to achieve the goal of training applied talents. 1 heavy ...