一、开展会计实验教学是当务之急 会计实验教学是会计学科理论与实践相结合的较好形式,它能够使学生把所学理论知识及时转化为实际应用能力。如会计原理的教学,过去都是采用课堂理论教学,闭门上课,虽然学生在做练习题时,也有填制凭证、登记帐簿、计算成本、编制会计报表的训练,但一接触实际,他们处理帐务的能力往往达不到要求。 First, the implementation of accounting experiment teaching is an urgent task Accounting experiment teaching is a combination of theory and practice of accounting disciplines a better form, which enables students to transfer the theoretical knowledge learned in a timely manner to practical ability. In the past, such as the teaching of accounting principles, classroom instruction was used in the past, and closed classes. Although students practice exercises, they also have to fill in vouchers, register books, calculate costs, and prepare accounting statements. However, upon actual contact, The ability to handle accounts often fail to meet the requirements.