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中级财务会计是一门应用型非常强的学科,其发展不仅需要理论知识的完善,而且需要理论知识与实务工作相结合。要求教学中理论联系实际,注重培养理论与实践的双优人才,提高学生财务会计社会实践的能力,培养和提升学生分析问题、解决问题和自我创新的能力,进而提高学生综合素质。
Intermediate financial accounting is a very applied disciplines, the development of which requires not only the improvement of theoretical knowledge, but also the combination of theoretical knowledge and practical work. It requires that teaching should combine theory with practice, pay attention to cultivating talents with double excellence in theory and practice, improve students’ abilities in social practice of financial accounting, cultivate and enhance students’ abilities of analyzing, solving problems and self-innovation, and then improving students’ comprehensive qualities.