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会计这门学科具有自身的应用性特点,这就要求教师在会计教学过程中,不仅要向学生全面系统地传授基本会计理论和会计方法,而且要注重培养他们应用会计理论和方法、解决会计实践问题的能力。开展会计技能训练是会计学科教学的客观需要,强化学生实践技能培训,为学生毕业后走向工作岗位打下良好的基础是教育的理念,这就需要实现由注重传统理论教学向突出操作技能教学的转变,把实习阶段才进行的技能教学融入课堂教学的全过程。
Accounting discipline has its own application characteristics, which requires teachers in the accounting teaching process, not only to students a comprehensive and systematic teaching of basic accounting theory and accounting methods, but also pay attention to their application of accounting theory and methods to solve accounting practices The problem’s ability. Carrying out the training of accounting skills is the objective need of the teaching of accounting, strengthening students’ practical skills training, laying a good foundation for students to work after graduation is the concept of education, which requires the shift from focusing on the teaching of traditional theory to emphasizing the teaching of operational skills , The internship phase of teaching skills into the whole process of classroom teaching.