在公计类课程学习中，比较方法是用得较为广泛的学习方法。有比较，才有鉴别，通过比较才能加深对所学知识的理解和记忆。笔者通过对不同会计核算方法、会计学术观点和不同时期、不同行业财会制度等内容的比较发现，恰当运用比较这一学习方法，对提高会计类课程的学习效果... In the public class course study, the comparative method is to use a more extensive learning methods. Only by comparison can we differentiate and deepen the understanding and memory of what we have learned. The author of different accounting methods, accounting academic point of view and different periods, different industries, accounting system comparison found that the appropriate use of this learning method, to improve the learning effect of accounting courses ...