随着经济的发展、市场的完善、现代企业制度的建立以及资本市场、证券金融市场、互联网金融市场等新兴市场的快速发展,企业所处的经济环境日趋复杂,对会计工作所提出的要求也越来越高,加上接轨于国际会计准则的我国新会计准则的逐年深入实施,对财务会计课程教学理念和内容都产生了巨大的影响。本文就如何让学生更好的掌握财务会计技能,更好的满足会计实务工作的需要进行了讨论。 With the economic development, the improvement of the market, the establishment of modern enterprise system and the rapid development of emerging markets such as capital market, securities financial market and Internet financial market, the economic environment in which enterprises are located is increasingly complicated. The requirements for accounting work are also Increasingly, with the further implementation of the new accounting standards in our country which are in line with the international accounting standards, the teaching philosophy and contents of the financial accounting courses all have a tremendous impact. This article discusses how to make students better grasp the financial accounting skills, to better meet the needs of accounting practice.