古人云:“学以思为贵。”“学而不思则罔,思而不学则殆。”由此可见,培养思维能力在学习中是非常重要的。数学思维能力就是在数学思维活动中,直接影响着该活动的效率,使活动得以顺利完成的个体稳定的心理特征。数学思维能力是代表数学能力的一个重要因素,拥有好的思维能力是学好其他专业技能的良好基础,因此,会计专业学生的思维能力与他的会计技能是呈正相关的。 The ancients said: “Learning to think is expensive. ”“ Learning is not thinking, but thinking is not learning. ”This shows that the cultivation of thinking ability is very important in learning. Mathematical thinking ability is the individual stable psychological characteristic that directly influences the efficiency of the activity in mathematics thinking activity and enables the activity to be completed successfully. Mathematical thinking ability is an important factor that represents the ability of mathematics. Having good thinking ability is a good basis for learning other professional skills. Therefore, the thinking ability of accounting students is positively correlated with his accounting skills.