作为《银行会计》课程的实践教学环节,银行会计实践教学在高校中普遍存在着模块单一、忽视原理等问题,应采取手工记账与计算机记账相结合的手段对银行的账务体系进行综合实训,缩小学生与银行等就业部门的差距,培养更适应社会需要的复合型人才。 As the practice teaching part of “bank accounting” course, bank accounting practice teaching universally exists in colleges and universities, such as single module, ignoring the principle and so on, should adopt the method of manual accounting and computer accounting combined to integrate the bank’s accounting system Training, narrowing the gap between students and banks and other employment sectors, and cultivating more complex talents that meet the needs of society.