三本院校以培养社会需要的应用型人才为目标,会计职业又对会计从业人员的实践能力提出相当高的要求,因而三本院校的会计教育要落实以人为本的教育理念,必须加强实践环节的教学,充分重视并加强学生对理论的应用能力、实务处理能力的培养。 Three institutions aim to cultivate applied talents required by the society. The accounting profession puts forward quite high requirements on the practical ability of accounting practitioners. Therefore, the accounting education in the three institutions must implement the people-oriented education concept and must strengthen the practical aspects Of the teaching, give full attention to and strengthen the student’s ability to apply theory, practical ability to handle.