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为适应当前企业现代管理制度的建立,会计教学模式应由传统的单一理论,或者实践教学,再回归到财务分析上。本文就当前会计教学中止步于实操,而没有再提升一个高度,为此提出会计教学应在实践操作的基础上,注重案例和讨论方法的运用,进行适应不同需求者的财务分析,使学生具备解决实际问题的能力,培养复合型人才。
In order to adapt to the current establishment of modern enterprise management system, accounting teaching mode should be the traditional single theory, or practice teaching, and then return to the financial analysis. In this paper, the current accounting teaching stop at the practical operation, without further promotion to a high level. Therefore, based on the practice of accounting teaching should pay attention to the case and discuss the use of methods to adapt to different needs of financial analysis so that students Have the ability to solve practical problems and develop complex talents.