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会计课程是会计专业技能课,该课程的教学方法与传统的教学方法相比,其更加强调课程的实践性。通过对高校学生进行实践性教学,能够帮助学生对会计工作及其工作方法有一个明确、准确、系统地了解,将原本抽象化的会计理论知识转化为具体的会计工作技能。立体式的实战演练法主要运用与我国重大的军事演练或者是活动之中,其强调演练的效果,还突出立体交叉的特点。由于会计工作是应用相关的会计理论来解决实际中的具体问题,因而在高校的会计实践性教学活动中,使用立体实战演练法能够有效地解决实践性教学中存在的不足之处。
Accounting courses are accounting professional skills courses, the teaching methods of this course compared with the traditional teaching methods, which emphasize the practicality of the course. Through the practical teaching of college students, students can have a clear, accurate and systematic understanding of the accounting work and its working methods, and translate the originally abstracted knowledge of accounting theory into specific accounting work skills. The three-dimensional practical exercise method mainly applies to major military exercises or activities in China, emphasizing the effect of exercises and also highlighting the characteristics of three-dimensional crossings. Because the accounting work is to apply the relevant accounting theory to solve the practical problems, so in practical teaching activities in colleges and universities, the use of three-dimensional practical exercises can effectively solve the practical teaching of the deficiencies.