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会计教育中的重要组成部分就是实践教学。会计实践教学也是培养复合型会计人才的有效手段。当前,由于高校中会计实践体系不够完善,因此实践教学效果也不理想。那么究竟是什么原因导致的呢?从高校会计实践教学存在的各种问题以及相应的解决措施两方面来加以论述说明。
Accounting education is an important part of practice teaching. Accounting practice teaching is also an effective means of training compound accounting personnel. At present, due to the imperfect accounting practice system in colleges and universities, the practical teaching effect is not satisfactory either. So what is the cause of what? From the practical problems of accounting practice teaching in colleges and universities and the corresponding solutions to be addressed in two ways.