【摘要】 分析了我国目前会计教育实践教学中存在的问题。从有序性、超前性、一贯性和综合性等方面提出了适应现代社会发展需要的会计教育实践教学体系设立原则。从实践教学基本文档建设、实践教学内容设置、实践教学方式和教学手段、实践教材建设、实践教学考核体系与方法建设、实践教学指导教师队伍建设等方面论述了建立会计专业实践教学体系的构想更多还原

【Abstract】 The paper analyzes the problems in the practice teaching of accounting in China and puts forward the principles of establishing a teaching system that fit in with the needs of modern social development. The paper also proposes the plan of establishing the system from the development of teaching document, teaching approach, teaching content, teaching material, check up system and teaching body.更多还原