会计是以货币为主要计量单位,采用一系列专门的方法和程序,对经济交易或事项进行连续、系统、综合地核算和监督,提供经济信息,参与预测决策的一种管理活动。为此,会计教学应重视教学内容的实用性和教学方法的实效性。 Accounting is a unit of management whose currency is the main unit of measurement and adopts a series of special methods and procedures to conduct continuous, systematic and comprehensive accounting and supervision over economic transactions or events, provide economic information and participate in forecasting and decision-making. To this end, accounting teaching should pay attention to the practicality of teaching content and teaching effectiveness.