财务会计是一门操作性、实践性很强的课程。会计实训教学是指通过会计模拟实训或到单位实习等手段,将会计理论知识与实际情况相结合,提高学生动手操作能力。理想的会计实践性教学是组织学生深入工商企业及其他单位进行实习,了解会计工作环境并掌握实际操 Financial accounting is a practical, practical course. Accounting practice teaching refers to the accounting simulation training or to the unit internship and other means, the combination of accounting theory and the actual situation, improve the ability of students to operate. The ideal accounting practice teaching is to organize students to in-depth business and other units for internships, understanding of accounting work environment and master the practice