针对国家地方普通高校转型发展的指导要求,目前许多高校会计实验教学仍存在较多不足,应该进行会计实验教学改革,构建财会审一体化实验教学体系。为此,必须不断加强会计实验教学教材建设,建设一支高水平指导教师团队,建立规范化的会计技能考核标准,采用现代化的教学手段与方法。 According to the instructional requirements of transformation of national universities in colleges and universities, there are still many deficiencies in accounting experiment teaching in colleges and universities at present, and the reform of accounting experiment teaching should be carried out to establish an integrated experimental teaching system of accounting examination. To this end, we must continue to strengthen the construction of accounting experimental teaching materials, build a team of high-level instructors, establish standardized accounting skills assessment standards, and adopt modern teaching methods and methods.