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会计对于学生动手能力的要求很高,需要理论结合实践,是一门应用性极高的学科。会计的相关知识体系非常完整,与专业系统的会计理论相应配套的操作思路也极其规范,会计计算是有着相应的程序的。对于会计专业的在校学生来说,会计综合实训非常重要,然而当前的会计综合实训存在很多的问题,因而会计综合实训亟待教学改革。本文简要介绍了会计综合实训的基本内容、会计综合实训中存在的缺陷,并就这些问题的存在给出了相应教学改革的建议。
Accounting requirements for students’ ability to practice high, need theory with practice, is a highly applied subject. Accounting related knowledge system is very complete, and the professional system of accounting theory supporting the operation of the idea is extremely standardized, accounting is calculated with the corresponding procedures. For accounting students in school, comprehensive accounting training is very important. However, there are many problems in the current accounting comprehensive training. Therefore, the comprehensive accounting training needs urgent teaching reform. This article briefly introduces the basic contents of the comprehensive accounting training, the shortcomings in the comprehensive accounting training, and gives the suggestions of the corresponding teaching reform on the existence of these problems.