现行的财务会计教学中片面强调复式记账方法的运用,弱化财务报告的编制。其原因主要在于教材的编制难以符合结构主义教学理论的要求,教师未能按照结构主义教学理论组织教学。财务报告时会计工作的最终产品,因此财务会计教学必须围绕财务报告展开,学生应该站在审计人员的角度生成会计信息。 The current teaching of financial accounting, one-sided emphasis on the use of double-entry bookkeeping methods, weakening the preparation of financial reports. The main reason is that the preparation of textbooks is difficult to meet the requirements of structuralist teaching theory, teachers failed to organize teaching according to the structuralist teaching theory. Financial accounting accounting the final product, so the teaching of financial accounting must focus on financial reporting, students should stand in the perspective of auditors to generate accounting information.