笔者认为当前会计实践性教学应特别注意处理好以下几个关系: 一、提高实践性教学质量与提高教师实践性教学水平问题。 实践性教学质量的高低与教师本身的实践性教学水平直接相关。要培养具有较强动手能力的高质量人才,首先要有一批高质量的“双师型”(讲师、会计师)教师。然而,由于种种原因,长期以来,在大中专院校中实践性教学这一环节一直比较薄弱,不少专业教师,从学校到学校,从书本到书本,缺乏 The author believes that the current accounting practice teaching should pay special attention to deal with the following relationships: First, to improve the quality of practical teaching and improve teachers’ practical teaching level. The quality of practical teaching is directly related to the teachers’ practical teaching level. To cultivate high-quality personnel with strong hands-on skills, we must first have a group of high-quality teachers with double qualifications (lecturers and accountants). However, due to various reasons, for a long time, the practical teaching in colleges and universities has been relatively weak. Many professional teachers, from schools to schools and from books to books, lack