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财务会计属于高等职业会计专业必须学习的课程之一,财会课程主要包括企业经济业务核算工作,并且财务会计在整个会计体系当中占据十分重要的地位。本文主要对财务会计理论与实践相结合的创新进行研究,在实际教学过程汇总,不但应当注重理论教学,而且应当切实将理论结合实际,因此,应当加强理论实践相结合创新研究。
Financial accounting is one of the courses that higher vocational accounting major must learn. The accounting course mainly includes the calculation of enterprise economic business, and financial accounting occupies a very important position in the whole accounting system. This dissertation mainly studies the innovation of combining the theory and practice of financial accounting. When summarizing the actual teaching process, we should not only pay attention to the theory teaching, but also combine the theory with the reality. Therefore, we should strengthen the theoretical research on the combination of theory and practice.