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随着社会经济发展的需要,会计行业的改革与建设也在大力推行,本科院校会计学专业人才培养方案也在随之调整。会计学作为一门理论与实践并重的学科,既来源于人们的日常生活,又应用于人们的日常生活,如何更好地理解和掌握会计学专业课程,并将理论学习有效地应用于实践,实现会计学专业大学毕业生能够更快地走上社会工作岗位,同时更迅速地适应会计工作,需要在校期间对于会计学专业理论知识与实践经验的双重累积。因此,探讨适应发展的会计学专业教学模式势在必行。
With the needs of social and economic development, the reform and construction of the accounting profession are also vigorously promoted, and the program of accounting professionals cultivation in undergraduate colleges and universities is also followed. Accounting as a theory and practice of both disciplines, both from people’s daily lives, but also applied to people’s daily lives, how to better understand and master the accounting professional courses, and theoretical learning effectively applied to practice, Realizing that graduates of accounting majors can get onto social work jobs more quickly and adapt to accounting jobs more promptly requires double accumulation of theoretical knowledge and practical experience of accounting major during school years. Therefore, to explore adaptation to the development of accounting professional teaching model is imperative.