高校会计课堂中学生实践所学知识点的机会较少,动手能力弱,所学知识不牢固,不能达到“培养具有全面素质的会计人才”的要求,因此,顺应时代的发展,进行会计课程教学改革新探索,使高校会计教学进入新纪元,对整个高校教学改革来说具有重要意义。 In the accounting class of higher education, there are few opportunities for students to practice knowledge points, weak hands-on knowledge and weak knowledge, thus failing to meet the requirements of cultivating accounting talents with overall quality. Therefore, in conformity with the development of the times, accounting courses The new exploration of teaching reform has made the accounting teaching in colleges and universities enter a new era, which is of great significance to the teaching reform in colleges and universities.