論會計實踐教學存在的問題及其改進措施
摘 要：會計實踐教學是會計教學中的重要組成部分，在培養和提高學生的實際操作能力，促進會計教學和社會實踐教學相結合，提高教學質量等方面都起到了積極的.促進作用。隨着市場經濟的發展，社會對會計人才的要求越來越高，然而當前我國的會計實踐教學體系不完善，實踐教學的成效並不理想，使得會計學專業的學生實際工作能力不能滿足社會對會計人才的需要。本文通過對會計實踐教學存在問題進行分析，結合會計實踐教學的目標，以及社會對會計人員的現實要求，提出改善我國會計實踐教學的對策。
關鍵詞： 實踐教學；課程實驗；實習；措施
Practices the teaching existence by accountant the question
and its the improvement measure
Abstract： Accounting practice education is a key to accounting education, which promotes lots parts of accounting education such as training and improving the students operation ability, advancing the association of accounting education and social practice, improving the quality of teaching. Market economy is improving, which requires the higher and higher ability of accountant. However, the system of accounting education at present is not so perfect, and the practical education achieves little, enables the accounting specialized students practical workability hard to satisfy the society to accountant talented persons need. I will raise some ways to improve the accounting practice in our country by analyzing the problems of accounting practice ,combining the objective of accounting practice education as well as the real demand it should be.
Keywords： Practice teaching；Curriculum experiment；Practice；measure
