“跨界教育”是一种新兴的教学理念,它以学生为本,跨越教育领域、学科领域、地区领域的界限,将产、学、研、用有机结合。笔者认为,在会计实践教学中融入“跨界教育”理念,就是要在教学过程中引用最新学术研究成果,融入实践知识、实业知识和从业技能,从而构建完善的会计实践教学体系,有效地提高学生的学习效果。 “Cross-border education ” is a new teaching concept. It takes students as the basis, crosses the boundaries of education, disciplines and areas and combines production, study, research and use. The author believes that in the practice of accounting teaching into the “cross-border education ” concept, is to reference the latest academic research results in the teaching process, into the practical knowledge, industrial knowledge and professional skills, so as to build a sound accounting practice teaching system, effective To improve student learning.