会计学是一门实践性、应用性较强的学科。随着经济的发展,社会对会计人才的需求也逐步提高。但由于我国现行应试教育的缺陷,导致我们培养出来的会计人才与社会需求脱节,出现需求增加而实际就业却不容乐观的尴尬局面。因此,我们应在会计教学中加强对学生实践能力的培养,培养出社会需要的应用型人才。 Accounting is a practical and applied disciplines. With economic development, the demand for accounting talents in the society has also been gradually raised. However, due to the defects of the current examination-oriented education in our country, the accounting talents we have cultivated are out of line with the needs of the society. There is an awkward situation in which the demand increases but the actual employment is not optimistic. Therefore, we should strengthen the cultivation of students’ practical abilities in accounting teaching and cultivate applied talents needed by society.