教材建设应符合人才培养目标和培养模式、适应实践变化。传统财会教材往往存在着理论有余、应用不足,内容与工作实际脱节,不能及时反映新业务、新操作,法规、准则更新不及时等缺陷。高等教育出版社调研了互联网背景下会计与财务管理教学需求和实践新变化,遴选全国具有丰富教学经验和教材编写经验又精通财会业务的骨干教师,对传统的教材模式 Teaching materials should be consistent with the objectives of personnel training and training mode, adapt to practical changes. Traditional accounting materials tend to exist more than theory, application is not enough, the actual content of the work and can not reflect the new business, new operations, laws and regulations, the guidelines are not updated in time and other shortcomings. Higher Education Press investigated the accounting and financial management teaching needs and changes in the Internet under the background of the Internet, the selection of the country has a wealth of teaching experience and textbook writing experience and proficiency in the accounting business of key teachers, the traditional textbook mode