会计教学的成功之路,在于教师与学生的双向活动能持续、稳定、协调、统一地不断发展,在于最大限度地调动学生的主动性和积极性。会计专业教育教学工作必须突出思想性、调动学生的主动性、立足会计知识的实用性与操作性,最终实现会计人才的能力型。 The successful way of accounting teaching lies in that the two-way activities of teachers and students can be sustained, stable, coordinated and uninterruptedly developed, in order to mobilize the initiative and enthusiasm of students to the utmost. Accounting professional education and teaching must highlight the ideology, to mobilize the initiative of students, based on the accounting knowledge of practicality and operability, and ultimately the ability to accountant type.