一、会计教材的思考1.会计教材存在的问题①教材的版本多。五年制高职单独或联合其他学校组织教师编写了各种各样的会计课程教材,版本很多,质量良莠不齐,有的教材内容存在明显的错误。同时,由于会计政策和制度的变化都引起知识的变更,所以教材在一定程度上存在严重滞后的问题,发行量大的教材还有可能每年修订1次,发行量少则出版后就没有修订过,教材内容过时。②教材的选用随意。由于不同出版社出版的教材涵盖的知识结构和侧重的方 First, the accounting teaching materials 1. accounting problems of teaching materials ① versions of teaching materials and more. Five-year vocational college alone or in conjunction with other schools to organize teachers to prepare a variety of accounting course materials, many versions, the quality varies greatly, and some teaching materials there are obvious errors. At the same time, due to changes in accounting policies and systems are caused by changes in knowledge, so the textbook to a certain extent, there is a serious lag issue, circulation of large textbooks may be revised once a year, with a small circulation after the publication of no revision , Teaching materials outdated. ② optional teaching materials. Because of the knowledge structure and emphasis placed on the textbooks published by different publishers