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财务会计综合实训课程主要是指导学生综合应用财会理论知识,提升学生财会实践操作能力的教学方法,是高校会计专业课程的核心课程。文章在阐述高校财务会计综合实训课程开设意义的基础上,结合高校财务会计综合实训课程开展现状,为如何优化高校财务会计综合实训课程改革进行策略分析。
Financial accounting training course is mainly to guide students comprehensive application of accounting theory, enhance students’ ability to practice accounting practices teaching methods, is the core curriculum of accounting major in colleges and universities. On the basis of elaborating the significance of setting up the course of comprehensive financial and accounting training in colleges and universities and combining with the status quo of the comprehensive course of financial and accounting training in colleges and universities, the article makes a strategic analysis on how to optimize the reform of comprehensive course of financial and accounting training in colleges and universities.