会计学这一学科具有很强的应用性,所以,对学习会计的学生而言,我们必须将重点放在实践上,思想的转变是首要任务,对实践教学对学习会计的学生而言的关键予以重视;实际操作方面,将校内模拟结合校外实习、将电算化与手工相结合作为主要方针;对于主要的专业课而言,必须将实践教学放在重点位置。一方面将实践教学作为会计课程的重点,另一方面,加强对辅助性课程计算机以及外语的重视力度。 Accounting is a subject that has strong applicability, so, for students of accounting, we must focus on the practice, the transformation of thinking is the primary task, the key to the practice of teaching for students learning accounting Attention should be paid to the practical operation of the campus simulation combined with off-campus internship, computerization and manual as the main guideline for the major courses, the practice of teaching must focus on the position. On the one hand practice teaching as the focus of accounting courses, on the other hand, to strengthen the auxiliary curriculum computer and foreign language emphasis.