《会计原理与乡镇企业会计》是乡镇企业管理专业开考的一门主干课程。从管理的角度看，乡管专业对考生应掌握的财务会计方面的知识要求较高，其自学难度也较大。因此，本文将就这门课的内容体系、重点、难点及学习方法对考生提供一些帮助。一、认真研读大纲与教材，从总体上把 “Accounting Principles and Accounting for Township Enterprises” is a major course in the field of management of township enterprises. From a management point of view, the township management professional candidates should have more knowledge of financial accounting requirements, and its self-difficulty is also greater. Therefore, this article will provide some help to the candidates on the content system, key points, difficulties and learning methods of this course. First, a serious study of the outline and teaching materials, as a whole