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在实践教学的基础上,提出了“知识来源于实践,能力来自于实践”等观点,然后结合会计学专业教学内容的架构、质量监控管理体系的完善等方面分别作了阐述。实践证明,实践教学内容在会计专业实践教学中具有积极的指导意义。
On the basis of practice teaching, this paper puts forward such views as “knowledge came from practice and ability from practice”, and then elaborated respectively in the aspects of the structure of teaching contents of accounting major and the improvement of quality control management system. Practice has proved that the content of practical teaching in accounting practice teaching has a positive guiding significance.