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改革开放以来,中国特色的市场经济发展越来越迅速,对财务会计的要求不断提高,就职人员必须有极高的财会理论知识和实际操作能力傍身,才能够很好地胜任这一份工作。为了适应人才市场的需求,培养更多高素质的财务会计人员,必须进行教学改革。改革还是要以理论为基础,再重点进行学生实践能力的培养。围绕这一问题进行了深入的探讨。
Since the reform and opening up, the market economy with Chinese characteristics has developed rapidly and the requirements on financial accounting have been continuously improved. The employed personnel must have extremely high theoretical knowledge of accounting and practical skills to be able to perform their duties well . In order to meet the needs of the talent market, to develop more high-quality financial accounting staff, must carry on the teaching reform. Reform should still be based on theory, and then focus on the cultivation of students’ practical ability. Around this issue conducted in-depth discussion.